Regulation 62 Cessation of employmentI1
Northern Ireland
Where an employer completes a Form P45, the employer must state in it that the employee is a borrower if, on the date of the Form P45—
the employer has received notice that the employee is a borrower as described in regulation 44(1); F1...
the employer has received information under F4regulation 38 that the employee has any liability to repay any student loan; and
F5if paragraph (a) or (ba) apply, the employer has not received a notice from HMRC under regulation 44(3) requiring the employer not to make deductions from the employee’s earnings on and after a date before the date on which the person ceased to be an employee.
Annotations
Textual amendments
- F1
Word in reg. 62(a) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(a)
- F2
Reg. 62(b) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(a)
- F3
Reg. 62(ba) and word substituted (6.4.2012) for the word at the end of reg. 62(b) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(b)
- F4
Words in reg. 62(ba) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(b)
- F5
Words in reg. 62(c) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(c)
Commencement
- I1
Reg. 62 in operation at 6.4.2009, see reg. 1(1)