OpenLegislation

The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (revoked)

S.R. 2000/121 · Made 31 March 2000 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 6 April 2009.

EDUCATION

Made 31st March 2000

Coming into operation 1st April 2000

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), reg. 1(1), Sch.;

[Editorial note: No historical revised versions have been created for amendments to this S.R. made prior to its final revocation. A revised version of how the S.R. stood at its first commencement is available and, to see the document content as it originally stood when it was made, select the 'Original (As Made)' version from the left-hand menu. For further details of the amendments see the List of All Changes available in 'More Resources' above]

Contents

  1. Part I: General Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. 3Application Repealed
  5. 4Functions of the Inland Revenue Repealed
  6. 5Inspectors and Collectors Repealed
  7. 6Service by post Repealed
  8. 7Penalties etc in relation to Parts III and IV Repealed
  9. 8Revocation Repealed
  10. Part II: Provisions applicable to all repayments Repealed
  11. 9Interpretation Repealed
  12. 10Interest and penalties Repealed
  13. 11Time for repayments Repealed
  14. 12Cancellation Repealed
  15. 13Refunds Repealed
  16. Part III: Repayments by assessment to income tax Repealed
  17. 14Repayments of student loans by persons required to submit a tax return Repealed
  18. 15Time for and amount of repayments Repealed
  19. 16Personal return Repealed
  20. 17Returns to include self-assessment Repealed
  21. 18Records Repealed
  22. 19Other returns and information Repealed
  23. 20Assessments, claims and appeals Repealed
  24. 21Payment Repealed
  25. 22Surcharges Repealed
  26. 23Collection and recovery Repealed
  27. 24Persons chargeable in a representative capacity Repealed
  28. 25Interest Repealed
  29. 26Penalties Repealed
  30. Part IV: Deduction of repayments by employers Repealed
  31. 27Interpretation Repealed
  32. 28Repayment of student loans by employees Repealed
  33. 29Amount of repayments Repealed
  34. 30Calculation of emoluments Repealed
  35. 31Earnings periods Repealed
  36. 32Multiple employers Repealed
  37. 33Intermediate employers Repealed
  38. 34Notice to employers Repealed
  39. 35Deduction of repayments Repealed
  40. 36Priority where other deductions required Repealed
  41. 37Deductions working sheet Repealed
  42. 38Certificate of repayments Repealed
  43. 39Payment of repayments deducted to the Inland Revenue Repealed
  44. 40Recovery of repayments deducted Repealed
  45. 41Interest on unpaid repayments Repealed
  46. 42Returns by employers Repealed
  47. 43Inspection of employer’s records Repealed
  48. 44Powers to obtain information Repealed
  49. 45Formal determination of repayments payable by employer Repealed
  50. 46Interest on unpaid repayments which have been formally determined Repealed
  51. 47Death of employer Repealed
  52. 48Succession to a business Repealed
  53. 49Payment by cheque Repealed
  54. 50Cessation of employment Repealed
  55. 51Penalties Repealed
  56. 52Collection and Recovery of Penalties Repealed
  57. Part V: Repayments by overseas residents Repealed
  58. 53Interpretation Repealed
  59. 54Notice of overseas residence Repealed
  60. 55Notice of liability to make repayments Repealed
  61. 56Repayment by instalments Repealed
  62. 57Application to cease repayment by instalments Repealed
  63. Signature
  64. Explanatory note

1Citation and commencementF1

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2InterpretationF1

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3ApplicationF1

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4Functions of the Inland RevenueF1

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5Inspectors and CollectorsF1

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6Service by postF1

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7Penalties etc in relation to Parts III and IVF1

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8RevocationF1

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9InterpretationF1

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10Interest and penaltiesF1

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11Time for repaymentsF1

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12CancellationF1

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13RefundsF1

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14Repayments of student loans by persons required to submit a tax returnF1

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15Time for and amount of repaymentsF1

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16Personal returnF1

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17Returns to include self-assessmentF1

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18RecordsF1

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19Other returns and informationF1

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20Assessments, claims and appealsF1

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21PaymentF1

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22SurchargesF1

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23Collection and recoveryF1

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24Persons chargeable in a representative capacityF1

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25InterestF1

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26PenaltiesF1

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27InterpretationF1

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28Repayment of student loans by employeesF1

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29Amount of repaymentsF1

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30Calculation of emolumentsF1

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31Earnings periodsF1

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32Multiple employersF1

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33Intermediate employersF1

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34Notice to employersF1

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35Deduction of repaymentsF1

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36Priority where other deductions requiredF1

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37Deductions working sheetF1

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38Certificate of repaymentsF1

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39Payment of repayments deducted to the Inland RevenueF1

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40Recovery of repayments deductedF1

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41Interest on unpaid repaymentsF1

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42Returns by employersF1

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43Inspection of employer’s recordsF1

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44Powers to obtain informationF1

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45Formal determination of repayments payable by employerF1

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46Interest on unpaid repayments which have been formally determinedF1

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47Death of employerF1

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48Succession to a businessF1

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49Payment by chequeF1

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50Cessation of employmentF1

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51PenaltiesF1

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52Collection and Recovery of PenaltiesF1

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53InterpretationF1

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54Notice of overseas residenceF1

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55Notice of liability to make repaymentsF1

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56Repayment by instalmentsF1

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57Application to cease repayment by instalmentsF1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .