{
  "url": "https://openlegislation.uk/repayment-of-student-loans-scotland-amendment-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/repayment-of-student-loans-scotland-amendment-regulations-2021/regulation-4.json",
  "legislation": "ssi/2021/8",
  "legislation_title": "The Repayment of Student Loans (Scotland) Amendment Regulations 2021",
  "legislation_url": "https://openlegislation.uk/repayment-of-student-loans-scotland-amendment-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 9",
  "text": "In regulation 9(5)(d)(ii) (refunds), for “such other day as HMRC specifies in order to take account of that adjustment” substitute “the day on which that adjustment is made or the last day of the relevant tax year if the adjustment is made outside the relevant tax year”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2021/8/regulation/4",
    "retrieved_at": "2026-10-28T20:58:10.345336+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."
}