{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-28",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-28.json",
  "legislation": "uksi/2009/470",
  "legislation_title": "The Education (Student Loans) (Repayment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Repayments of student loans ... by persons required to submit a tax return",
  "text": "Repayments by a borrower who in respect of any tax year is required to make and deliver to HMRC a return under section 8 of the 1970 Act must be made, accounted for and recovered in the same manner as income tax payable under the Taxes Acts (whether or not any loan of the borrower is a transferred loan); and in such cases the provisions of this Part (which with extensions and modifications include provisions of the Taxes Acts) will apply to and for the purposes of such repayments.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 28 heading omitted (6.4.2023) by virtue of The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 32"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 28 in force at 6.4.2009, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/470/regulation/28",
    "retrieved_at": "2026-10-29T03:16:41.591721+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}