Part 3 Repayments by Assessment to Income Tax
Northern Ireland
- 23Repayments of student loans by persons required to submit a tax return
- 24Time for and amount of repayments
- 25Personal return
- 26Returns to include self-assessment
- 27Records
- 28Other returns and information
- 29Assessment, claims and appeals
- 30Payment
- 31Late payment penalties
- 32Collection and recovery
- 33Persons chargeable in a representative capacity
- 34Interest
- 35Penalties