Education (Student Loans) (Repayment) Regulations 2000

In forceThis text since 31 Mar 2000law://uk/uksi/2000/944@2026-11-12

Contents

370 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

Key facts

Type: Statutory instrument · UKSI 2000/944
Made by: UK Government (statutory instrument)
Extent: England, Wales, Scotland and Northern Ireland

History · 1 version

31 Mar 2000Reading

Connections

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Amended by 14: The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009; The Employment and Support Allowance (Consequential Provisions) (No. 3) Regulations 2008; The Taxation of Pension Schemes (Consequential Amendments) Order 2006; The Education (Student Loans) (Repayment) (Amendment) (No 2) Regulations 2004; The Education (Student Loans) (Repayment) (Amendment) Regulations 2004; The Education (Student Loans) (Repayment) (Amendment) (No.2) Regulations 2008; The Holy Family Roman Catholic and Church of England College (Designation as having a Religious Character) Order 2007; The Education (Student Loans)(Repayment)(Amendment) Regulations 2006; The Education (Student Loans) (Repayment) (Amendment) Regulations 2005; The Education (Student Loans) (Repayment) (Amendment) (Wales) Regulations 2007 (revoked); Education (Student Loans) (Repayment) (Amendment) Regulations 2002; The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002; The Education (Student Loans) (Repayment) (Amendment) Regulations 2001; The Education (Student Loans) (Repayment) (Amendment) (No. 2) Regulations 2002
Repealed by 1: The Education (Student Loans) (Repayment) Regulations 2009

Defined terms · 26

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borrower
means a person to whom the Secretary of State has lent money pursuant to regulations made under section 22 of the Act and who has not received a notice from him that it has been repaid in full or cancelled, and also has the meaning given it in regulation 3(3);
collector
means a Collector of Taxes;
deductions working sheet
means any form of record on or in which are to be kept the matters required by the Contributions Regulations in connection with an employee’s emoluments and deductions;
disability related benefit
means long term incapacity benefit or short term incapacity benefit at the higher rate, severe disablement allowance, disability living allowance, industrial injuries benefit and disability working allowance, all payable under the Social Security Contributions and Benefits Act 1992, or the amount of any disability premium and severe disability premium included in the applicable amount in calculating the income support payable under the Income Support (General) Regulations 1987.
emoluments
means, subject to regulation 30 of these Regulations, such sums as– (a) constitute earnings for the purposes of section 3 of the Social Security Contributions and Benefits Act 1992 as calculated for the purposes of the Contributions Regulations as amended from time to time, and (b) are to be taken into account for the purposes of the computation of secondary Class 1 contributions under section 9 of the Social Security Contributions and Benefits Act 1992;
employee
means any person in receipt of emoluments;
employer
means any person paying emoluments to an employee, including the Crown;
gross income
means income from all sources before deductions for or relief from tax or other statutory charge;
income tax month
means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;
income tax period
means income tax quarter where regulation 39(2) has effect, but otherwise means income tax month;
income tax quarter
means the period beginning on 6th April and ending on 5th July, or beginning on 6th July and ending on 5th October, or beginning on 6th October and ending on 5th January, or beginning on 6th January and ending on 5th April;
inspector
means an Inspector of Taxes;
national insurance number
means the national insurance number allocated within the meaning of the Contributions Regulations.
repayment
means a repayment of a student loan;
Secretary of State
means, other than in this regulation and regulation 4, the Scottish Ministers, and includes any person exercising functions on behalf of the Secretary of State or the Scottish Ministers pursuant to section 73A(4) of the Education (Scotland) Act 1980;
student loan
means the total outstanding principal, interest, penalties and charges owed by a borrower to the Secretary of State pursuant to these or any other regulations made under section 22 of the Act, excluding any interest, penalties or charges payable under Part III or IV, and also has the meaning given to it in regulation 3(3);
the 1970 Act
means the Taxes Management Act 1970 as amended from time to time both before and after the date of these Regulations;
the 1988 Act
means the Income and Corporation Taxes Act 1988 as amended from time to time both before and after the date of these Regulations;
the Act
means the Teaching and Higher Education Act 1998;
the Board
means the Commissioners of Inland Revenue;
the Contributions Regulations
means the Social Security (Contributions) Regulations 1979;
the immediate employer
means the person specified as the contractor in that direction.
the Income Tax Regulations
means the Income Tax (Employments) Regulations 1993;
the prescribed place
means–
the principal employer
means the person specified as the relevant person in the direction referred to in paragraph (3), and
year of assessment
means the period 6th April to the following 5th April.