{
  "url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-5",
  "json_url": "https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments relating to penalties for deliberately withholding information",
  "text": "(1) In regulation 35 (penalties)—\n(2) in paragraph (2)(a), for “that Act” substitute “the 1970 Act”;\n(3) after paragraph (4), insert—\n“(5) Schedule 25 to the Finance Act 2021 (penalties for deliberately withholding information) applies—\n(a) in relation to a return or other document which is required to be made or delivered to HMRC,\n(b) which falls within item 1 of the table in paragraph 1(2) of that Schedule, and\n(c) which is required to include information under regulation 25,\nas it applies to income tax on that same return.\n(6) The references to liability to tax in Schedule 25 to the Finance Act 2021 are construed as references to the aggregate of the amounts which, if a proper return had been delivered on the filing date, would have been payable—\n(a) by the taxpayer under section 59B of the 1970 Act (payment of income tax and capital gains tax: assessments other than simple assessments), and\n(b) where the taxpayer is a borrower, by way of repayment under regulation 24.”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}