The Education (Student Loans) (Repayment) (Amendment) Regulations 2001 No. 971

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE]

United Kingdom Statutory Instruments

You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Education (Student Loans) (Repayment) (Amendment) Regulations 2001 No. 971
URL: http://www.bailii.org/uk/legis/num_reg/2001/20010971.html

[New search] [Help]

STATUTORY INSTRUMENTS

2001 No. 971
EDUCATION, ENGLAND AND WALES
EDUCATION, SCOTLAND
The Education (Student Loans) (Repayment) (Amendment) Regulations 2001

	Made	13th March 2001
	Laid before Parliament	15th March 2001
	Coming into force	6th April 2001

The Secretary of State for Education and Employment, in exercise of the powers conferred on the Secretary of State by sections 22 and 42(6) of the Teaching and Higher Education Act 1998[1] and sections 73(f) and 73B of the Education (Scotland) Act 1980[2] hereby makes the following Regulations:

     1. These Regulations may be cited as the Education (Student Loans) (Repayment) (Amendment) Regulation 2001 and shall come into force on 6th April 2001.

     2. The Education (Student Loans) (Repayment) Regulations 2000[3] shall be amended as follows.

     3. - (1) In sub-paragraph (d) of paragraph (5) of regulation 11 for the words "the final year of assessment in respect of which the borrower shall be required to make repayments under Part III because" there shall be substituted the words "the year of assessment in respect of which the borrower shall cease to be required to make repayments under Part III because".

    (2) In sub-paragraph (ii) of that paragraph for the words "following the date of issue of the notice" there shall be substituted the words "in the year of assessment immediately following the year of assessment in which the notice is issued".

    (3) In paragraph (6) of regulation 11 the word "final" shall be deleted.

    (4) After paragraph (9) of that regulation there shall be inserted the following paragraphs -

4. At the end of regulation 34 there shall be inserted the following paragraph -

" (5) If notices under paragraph (1) or (3) fall to be given by the Board to the employer of two or more borrowers, one notice may be given by the Board in respect of all of those borrowers containing, in respect of each of them, the particulars specified in paragraph (2) or (4) as the case requires.".

5. After regulation 39 there shall be inserted the following regulations -

" Notice and certificate when repayments deducted not paid

39A.

- (1) This regulation applies where, within 14 days of the end of any income tax period, the employer has paid no amount in respect of student loan repayments to the collector under regulation 39 for that income tax period, and the collector is unaware of the amount, if any, which the employer is liable so to pay.

    (2) Where this regulation applies, the collector may give notice to the employer, requiring him to render, within 14 days, a return in such form as the Board may prescribe showing the amount in respect of student loan repayments which the employer is liable to pay to the collector under regulation 39 in respect of the income tax period in question.

    (3) Where a notice given by the collector under paragraph (2) extends to two or more consecutive income tax periods, these Regulations shall have effect as if the consecutive income tax periods were one income tax period.

    (4) The collector may give a notice under paragraph (2) notwithstanding that an amount in respect of student loan repayments has been paid to him by the employer under regulation 39 for an income tax period, if he is not satisfied that the amount so paid is the full amount which the employer is liable to pay to him for the income tax period in question.

    (5) Upon receipt of a return made by the employer under paragraph (2), the collector may prepare a certificate showing the amount in respect of student loan repayments which the employer is liable to pay to the collector in respect of the income tax period in question.

    (6) The production of the return made by the employer under paragraph (2) and of the certificate of the collector under paragraph (5) shall be sufficient evidence that the amount shown in the certificate is the amount of student loan repayment which the employer is liable to pay to the collector in respect of the income tax period in question.

    (7) Any document purporting to be a certificate under paragraph (5) shall be deemed to be such a certificate until the contrary is proved.

Notice of specified amount and certificate when repayments deducted not paid

39B.

- (1) This regulation applies where, after 14 days following the end of any income tax period, the employer has paid no amount in respect of student loan repayments to the collector under regulation 39 for that income tax period and there is reason to believe that the employer is liable so to pay.

    (2) Where this regulation applies, the collector, upon consideration of the employer's record of past payments, may to the best of his judgment specify the amount in respect of student loan repayments which he considers the employer is liable to pay, and serve notice on the employer of that amount.

    (3) Where the employer has paid no amount under regulation 39 for the relevant income tax periods, the collector may give a notice under paragraph (2) which extends to two or more consecutive income tax periods, and these Regulations shall have effect as if those income tax periods were the latest income tax period specified in the notice.

    (4) The collector may give a notice under paragraph (2) notwithstanding that an amount in respect of student loan repayments has been paid to him by the employer under regulation 39 for any income tax period, if he is not satisfied, after seeking the employer's explanation, that the amount so paid is the full amount which the employer is liable to pay to him for that income tax period, and this regulation shall have effect accordingly.

    (5) If, during the period allowed in a notice given by the collector under paragraph (2), the employer claims, but does not satisfy the collector, that the payment made in respect of the income tax period specified in the notice is the full amount he is liable to pay to the collector for that income tax period, then -

(6) Subject to paragraph (7), if the specified amount in respect of student loan repayments, or any part of it, is unpaid on the expiration of the period of seven days allowed in the notice, the amount so unpaid -

(7) Paragraph (6) shall not apply if, during the period allowed in the notice -

    (8) The production of a certificate under paragraph (6) shall be sufficient evidence that the employer is liable to pay the amount shown in the certificate to the collector.

    (9) Any document purporting to be a certificate under paragraph (6) shall be deemed to be such a certificate until the contrary is proved.

    (10) Notwithstanding anything in this regulation, if the employer pays any amount certified by the collector under this regulation and that amount exceeds the amount which he would have been liable to pay in respect of that income tax period apart from this regulation, he shall be entitled to set off such excess against any amount which he is liable to pay to the collector under regulation 39 for any subsequent income tax period.

    (11) If the employer renders the return required by regulation 42(1) after the end of the year, and pays the total net amount in respect of student loan repayments which he is liable to pay, any excess amount paid, and not otherwise recovered by set-off in accordance with this regulation shall be repaid.".

6. In paragraph (1) of regulation 40 after the words "regulation 39" there shall be inserted the words ", 39A, 39B, 42 or 43" and after that paragraph there shall be inserted the following paragraph -

" (1A) Without prejudice to paragraph (1), paragraphs (1) to (5) of regulation 54 of the Income Tax (Employments) Regulations 1993[

7. In paragraph (4) of regulation 42 there shall be deleted the words ", and the provisions of regulation 40 shall apply with the necessary modifications to the amount shown in the said certificate", and after paragraph (8) of that regulation there shall be inserted the following paragraphs -

" (9) A certificate of the collector under paragraph (4) that the net amount in respect of student loan repayments remaining unpaid for that year has not been paid to him or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.

(10) Any document purporting to be a certificate under paragraph (4) shall be deemed to be such a certificate until the contrary is proved.".

8. At the end of regulation 43 there shall be added the following paragraphs -

" (7) By reference to the information obtained from an inspection of the documents and records produced under paragraph (1) the collector may, on the occasion of each inspection, prepare a certificate showing -

(8) The production of a certificate under paragraph (7) shall be sufficient evidence that the employer is liable to pay the amount shown in the certificate pursuant to paragraph (7)(b) to the collector in respect of the years or income tax periods mentioned in the certificate.

(9) Any document purporting to be a certificate under paragraph (7) shall be deemed to be such a certificate until the contrary is proved.".

9. The Schedule to these Regulations shall have effect for the purpose of making minor and drafting amendments to the Education (Student Loans) (Repayment) Regulations 2000.

Tessa Blackstone
Minister of State, Department for Education and Employment

13th March 2001

SCHEDULERegulation 9

Minor and drafting amendments to the Education (Student Loans) (Repayment) Regulations 2000

     1. In regulation 2 insert at the end of the definition of "the 1998 Act" the words "as amended from time to time both before and after the date of these Regulations" and in the definition of "Secretary of State" delete "and (5)".

     2. In regulation 9(1) substitute "paragraph (2)" for "paragraphs (2) and (3)".

     3. In regulation 11(3) substitute "Education (Student Support) Regulations 2000"[5] for "Education (Student Support) Regulations 1999" and after "regulation 8" insert "or 35".

     4. In regulation 15(3) delete "the" before "9%".

     5. In regulation 40(3) insert "the employer" before "is liable to pay to the collector".

     6. In regulation 42(7)(a)(ii) substitute "the Board" for "the Secretary of State".

     7. In regulation 55(3) insert "and" between paragraphs (a) and (b).

Notes:

[1] 1998 c. 30.back

[2] 1980 c. 44; section 73(f) was amended by the Teaching and Higher Education Act 1998, section 29(1); section 73B was inserted by the same Act, section 29(2).back

[3] S.I. 2000/944.back

[4] S.I. 1993/744; a relevant amending instrument is S.I. 1995/1223.back

[5] S.I. 2000/1121; amended by S.I. 2000/1490 and 2000/2142.back

ISBN 0 11 029168 9

Prepared 3 April 2001

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/2001/20010971.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE]
	United Kingdom Statutory Instruments
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Education (Student Loans) (Repayment) (Amendment) Regulations 2001 No. 971 URL: http://www.bailii.org/uk/legis/num_reg/2001/20010971.html