Regulation 33 Amendment of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

in paragraph (c), after “Part 4”, insert “in respect of the tax year ending on 5th April 2019 or any previous tax year”;

after paragraph (c), insert—

“(ca)

where an amount is deducted by an employer under Part 4 in respect of the tax year beginning on 6th April 2019 or any subsequent tax year, a repayment of that amount is considered to have been received by the Department on—

(i)

the day on which it was deducted by the employer; or

(ii)

where an adjustment is made in relation to the deduction, such other day as HMRC specifies in order to take account of that adjustment.”.