{
  "url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-3",
  "json_url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-3.json",
  "legislation": "nisr/2026/87",
  "legislation_title": "The Education (Student Support and Repayment) (Amendment) Regulations (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to update references to HMRC",
  "text": "(1) In regulation 3(1) (interpretation), in the definition of “HMRC”, for “Her Majesty’s Revenue and Customs” substitute “His Majesty’s Revenue and Customs”.\n(2) In regulation 35(1)(a) (penalties), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.\n(3) In regulation 49A(3)(b) (payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in operation at 29.5.2026, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2026/87/regulation/3",
    "retrieved_at": "2026-10-29T00:23:35.704220+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."
}