# The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (revoked) S.R. 2000/121 · made 31 March 2000 · revised to 6 April 2009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2000-revoked/pdf/nisr_20000121_en.pdf ## Introductory text EDUCATION Made 31st March 2000 Coming into operation 1st April 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part I: General ## 1 Citation and commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Functions of the Inland Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Inspectors and Collectors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Service by post . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Penalties etc in relation to Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Revocation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part II: Provisions applicable to all repayments ## 9 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Interest and penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Time for repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part III: Repayments by assessment to income tax ## 14 Repayments of student loans by persons required to submit a tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Time for and amount of repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Personal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Returns to include self-assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Other returns and information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Assessments, claims and appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Surcharges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Collection and recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Persons chargeable in a representative capacity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part IV: Deduction of repayments by employers ## 27 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Repayment of student loans by employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Amount of repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Calculation of emoluments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Earnings periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Multiple employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Intermediate employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Notice to employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Deduction of repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Priority where other deductions required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Deductions working sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Certificate of repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Payment of repayments deducted to the Inland Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Recovery of repayments deducted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Interest on unpaid repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Returns by employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Inspection of employer’s records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Powers to obtain information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Formal determination of repayments payable by employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Interest on unpaid repayments which have been formally determined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Death of employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Succession to a business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Payment by cheque . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Cessation of employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Collection and Recovery of Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part V: Repayments by overseas residents ## 53 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Notice of overseas residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Notice of liability to make repayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Repayment by instalments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Application to cease repayment by instalments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/nisr/2000/121 (the official version) Page: https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2000-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.