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Paragraph 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies if—

(a)

a person (“A”) performs in the United Kingdom duties of an employment,

(b)

the employment is under or with a person resident outside and not resident in the United Kingdom,

(c)

the duties performed in the United Kingdom are performed for a continuous period of not less than 30 days, and

(d)

those duties are performed for the benefit of a person (“B”) resident or carrying on a trade, profession or vocation in the United Kingdom.

(2)

For the purposes of paragraph 9—

(a)

B is treated as if B were an employer, but

(b)

only the name and place of residence of A may be specified for a relevant data-holder of B's type in regulations made under paragraph 1(3).

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)