{
  "url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-4",
  "json_url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments relating to late payment penalties",
  "text": "(1) In regulation 31(late payment penalties)—\n(a) the existing text becomes paragraph (1);\n(b) after paragraph (1), insert—\n“(2) Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax)( 17) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which falls within item 1, 2, 3, 4, 8, 9 or 10 of the table headed “Income tax or capital gains tax” in paragraph 1 (1) of that Schedule.”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 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/4",
    "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."
}