Contents
Part I · General
1Citation and commencement#
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4Functions of the Inland Revenue#
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5Inspectors and Collectors#
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Part II · Provisions applicable to all repayments
Part III · Repayments by assessment to income tax
14Repayments of student loans by persons required to submit a tax return#
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15Time for and amount of repayments#
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17Returns to include self-assessment#
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19Other returns and information#
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20Assessments, claims and appeals#
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23Collection and recovery#
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Part IV · Deduction of repayments by employers
28Repayment of student loans by employees#
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30Calculation of emoluments#
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35Deduction of repayments#
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36Priority where other deductions required#
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37Deductions working sheet#
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38Certificate of repayments#
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39Payment of repayments deducted to the Inland Revenue#
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40Recovery of repayments deducted#
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41Interest on unpaid repayments#
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43Inspection of employer’s records#
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44Powers to obtain information#
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45Formal determination of repayments payable by employer#
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46Interest on unpaid repayments which have been formally determined#
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48Succession to a business#
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Part V · Repayments by overseas residents
54Notice of overseas residence#
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55Notice of liability to make repayments#
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Contains public sector information licensed under the Open Government Licence v3.0.