# Finance Act 2026, Paragraph 32: The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

Extent: E+W+S+N.I.

In regulation 9(2) of the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.I. 2009/128) (student loan repayments: penalties), for “Tax Agents: Dishonest Conduct” substitute “tax advisers: sanctionable conduct”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.