Statutory Instruments
2005 No. 2690
EDUCATION
The Education (Student Loans) (Repayment) (Amendment) Regulations 2005
Made
28th September 2005
Laid before Parliament
3rd October 2005
Coming into force
6th April 2006
Citation and commencement
1. These Regulations may be cited as the Education (Student Loans) (Repayment) (Amendment) Regulations 2005 and shall come into force on 6th April 2006.
Amendment of the Education (Student Loans) (Repayment) Regulations 2000
2. The Education (Student Loans) (Repayment) Regulations 2000( 3 ) shall be amended as follows.
3. In regulation 27 insert in the appropriate place the following definitions—
“ “Form P45” has the same meaning as in the PAYE Regulations ( 4 ) ;
“Form P46” has the same meaning as in the PAYE Regulations ” .
4. After regulation 28 insert the following regulation—
28A Form P46
Where at the commencement of employment a borrower is required to complete a Form P46, he must state in the Form P46 whether he has a student loan which he is required to repay. ”
5. —(1) Amend regulation 35 as follows.
(2) For paragraph (1) substitute the following—
“ (1) Every employer who has received—
(a) a notice under regulation 34(1), or
(b) a Form P45 containing a statement under regulation 50 of these Regulations, or
(c) a Form P46 stating that the employee has a student loan which he is required to repay,
shall on making to that employee any payment of emoluments on or after the date referred to in paragraph (2) and before the date referred to in paragraph (3) deduct the appropriate repayment in accordance with these Regulations. ”
(3) For sub-paragraph (2)(b) substitute the following—
“ (b) where the employer has received a Form P45 the date on which he first receives the Form P45. ”
(4) At the end of paragraph (2) insert—
“ or
(c) where the employer has received a Form P46 stating that the employee has a student loan which he is required to repay, the date on which he first receives the Form P46. ”
6. For regulation 50 substitute the following—
“ 50. Where an employer sends a Form P45, if on the date of the Form P45 he—
(a) has received notice that the employee is a borrower as described in regulation 34(1); or
(b) has received a Form P46 stating that the employee has a student loan which he is required to repay; and
(c) (in either case) he has not received notice from the Board under regulation 34(3) requiring him to cease making deductions on and after a date which is before the date on which he ceased to employ the employee
he shall state in the Form P45 that the employee is a borrower. ”
Bill Rammell
Minister of State
Department for Education and Skills
28th September 2005
1998 c. 30 ; section 22 was amended by section 146 of, and Schedule 11 to, the Learning and Skills Act 2000 (c. 21) , by Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) , by section 147 of the Finance Act 2003 (c. 14) and by section 42 of the Higher Education Act 2004 (c. 8) . Section 42 was amended by Schedule 12 to the Education Act 2002 (c. 32) .
1980 c. 44 ; section 73(f) was amended by section 29(1) of the Teaching and Higher Education Act 1998. Section 73B was inserted by section 29(2) of the same Act and was amended by Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) .
S.I.2003/2682 ; see regulation 215.