The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

• (6) Subject to paragraph (7), if the specified amount, or any part of it, is unpaid on the expiration of the period of seven days allowed in the notice, the amount unpaid—

• (a) is deemed to be an amount in respect of student loan repayments or to include an amount in respect of student loan repayments which the employer was liable to pay for that income tax period in accordance with regulation 49, and

• (b) may be certified by HMRC.

• (7) Paragraph (6) does not apply if during the period allowed in the notice—

• (a) the full amount which the employer is liable to pay to HMRC for that income tax period is paid, or

• (b) the employer satisfies HMRC that no amount, or no further amount, is due for that income tax period.

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

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

• (10) Despite any other provision of this regulation, if an employer pays any amount certified by HMRC under this regulation and that amount exceeds the amount which the employer would have been liable to pay in respect of that income tax period apart from this regulation, the employer is entitled to set off such excess payment against any amount which the employer is liable to pay to HMRC under regulation 49 for any subsequent income tax period.

• (11) If the employer renders the return required by regulation 49 after the end of the tax year and pays the total net amount in respect of student loan repayments which the employer is liable to pay, any excess amount paid and not otherwise recovered by set-off in accordance with this regulation is to be repaid.

Recovery of payments deducted through the income tax system

52

• (1) The provisions of the Taxes Acts and of any Regulations under section 684 of the 2003 Act relating to the recovery of tax apply to the recovery of any amount which the employer is liable to pay to HMRC under regulation 49, 50, 51, 54 or 55 as if that amount had been tax charged by way of an assessment on the employer as employment income under the 2003 Act.

• (2) Without prejudice to paragraph (1), regulation 84 of the PAYE Regulations applies to the amount shown in a certificate under regulation 50(5), 51(6), 54(4), or 55(4), with the modification that summary proceedings for the recovery of the amount in respect of student loan repayments or a combined amount, or such part of it as remains unpaid, together with any interest payable on such amount, may be brought at any time before the expiry of 12 months after the date of the certificate.

• (3) In the application of any provisions referred to in paragraph (1) to any proceedings under this regulation which limit the amount which is recoverable in those proceedings, any other element of a combined amount which may by virtue of paragraphs (4) to (6) be included as part of the cause of action or matter of complaint in those proceedings is to be disregarded.

• (4) Proceedings may be brought for the recovery of—

• (a) the total amount which the employer is liable to pay to HMRC under regulation 49, or

• (b) the total amount which the employer is liable to pay HMRC as a combined amount including any amount under regulation 49, without specifying the respective amounts of any component of a combined amount or distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.

• (5) For the purposes of—

• (a) proceedings under section 66 or 67 of the 1970 Act (including proceedings under either section as applied by the provisions of this regulation), and

• (b) summary proceedings (including, in Scotland, proceedings in the sheriff court),

the total amount specified in paragraph (4) will, subject to the provisions of paragraphs (3) and (6), be one cause of action or one matter of complaint.

• (6) Nothing in paragraph (4) or (5) prevents the bringing of separate proceedings for the recovery of each of the several amounts referred to in paragraph (4) which the employer is liable to pay to HMRC for any income tax period in respect of each of the employer’s employees.

Interest on unpaid repayments

53

• (1) Subject to paragraphs (1A) and (2), where an employer has not on or before the 14th day after the end of an income tax period, beginning on or after 6th April 2014, paid an amount which the employer is liable to pay to HMRC under regulation 49 for that period, that amount will carry interest at the rate applicable under section 103 of the Finance Act 2009 for the purposes of section 101 of the Finance Act 2009 from that date until payment.

• (1A) Subject to paragraph (2), any amount which an employer is liable to pay to HMRC under regulation 49 and which is outstanding immediately prior to 6th April 2014 will carry interest from the 14th day after the end of the tax year in which it should have been paid to the date of payment at the rate applicable under—

• (a) section 178 of the Finance Act 1989 for the purposes of section 86 of the 1970 Act in respect of the period up to and including 5th April 2014; and

• (b) sections 101 and 103 of the Finance Act 2009 in respect of the period from 6th April 2014.

• (2) Where payment is made by an approved method of electronic communications, the interest payable under paragraph (1) must be calculated as if the date in paragraph (1) was the 17th day after the end of the tax period.

• (3) Interest payable under this regulation is recoverable as if it were an amount which the employer was liable to pay under regulation 49.

• (4) An amount to which paragraph (1) applies carries interest from the day mentioned in that paragraph even if that date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882.

• (5) A certificate of HMRC that to the best of its knowledge and belief, any amount of interest payable under this regulation has not been paid to it by the employer, is sufficient evidence that the amount of interest shown on the certificate is unpaid and is due to the Crown.

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

• (7) HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole of a combined amount without specifying to what component of the combined amount the interest relates and paragraphs (5) and (6) will apply to that certificate.

• (8) Where an employer has paid interest on an amount under this regulation and it is found not to have been due to be paid, although the amount in respect of which it was paid was due to be paid, that interest must be repaid to the employer.

Returns by employers

54

• (A1) This regulation applies to—

• (a) a non-Real Time Information employer;

• (b) a Real Time Information employer in relation to tax years in which the employer was, for the whole of the tax year, a non-Real Time Information employer; and

• (c) a Real Time Information employer to whom HMRC has given a notice requiring a return under this regulation in respect of a tax year.

• (1) Not later than 44 days after the end of the tax year the employer must deliver to HMRC in such form as HMRC may approve or prescribe, a return showing in respect of each employee, in respect of whom the employer was required at any time during the tax year to prepare or maintain a deductions working sheet in accordance with regulation 47—

• (a) such particulars as HMRC may require for the identification of the employee;

• (b) the tax year to which the return relates; and

• (c) the total amount of repayments deducted for the tax year from the earnings paid to the employee.

• (2) The return required by paragraph (1) must include—

• (a) a statement and declaration in the form approved or prescribed by HMRC containing a list of all deductions working sheets on which the employer was obliged to keep records in accordance with these Regulations in respect of the tax year; and

• (b) a certificate showing the total amount of repayments deducted for the tax year in respect of each employee.

• (3) Where the employer is a body corporate, the declaration and the certificate referred to in paragraph (2) must be signed by the secretary or a director of that body corporate.

• (4) If within 17 days of the end of any tax year an employer has failed to pay to HMRC the total amount of repayments which the employer is liable to pay under regulation 49, HMRC may prepare a certificate showing the amount of repayments remaining unpaid for the tax year in question.

• (5) Where an employer fails to make a return in accordance with paragraph (1), the employer is liable—

• (a) to a penalty or penalties of the relevant monthly amount for each month (or part of a month) during which the failure continues, but excluding any month after the twelfth or for which a penalty under this paragraph has already been imposed; and

• (b) if the failure continues beyond 12 months, without prejudice to any penalty under sub- paragraph (a), to a penalty not exceeding so much of the amount payable by the employer in accordance with the Regulations for the tax year to which the return relates as remained unpaid at the end of the 22nd April after the end of that tax year.

• (6) For the purposes of paragraph (5), the relevant monthly amount in the case of a failure to make a return is—

• (a) £100, where the number of persons in respect of whom particulars should be included in the return is fifty or less;

• (b) £100 for each fifty such persons, where that number is greater than fifty; and

• (c) an additional £100 where the number of persons referred to in sub-paragraph (b) is not a multiple of fifty.

• (7) Where a return under this regulation must be made—

• (a) at the same time as—

• (i) any specified return which must be made in accordance with Regulations made by HMRC under section 684 of the 2003 Act or section 70(1)(a) or 71 of the Finance Act 2004 (sub-contractors) to which section 98A of the 1970 Act (penalties) applies; or

• (ii) any specified return which must be made in accordance with Regulations made by HMRC under paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of which section 98A of the 1970 Act has been applied by such Regulations; or

• (b) if the circumstances are such that a return mentioned in paragraph (a) does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made,

and a person has been required to pay a penalty under section 98A(2)(a) of the 1970 Act in respect of the tax return or the National Insurance contributions return or both, that person must not also be required to pay a penalty in respect of any failure to submit the return under this regulation.

• (8) For tax years—

• (a) ending on or before 5th April 2009, where an employer fraudulently or negligently makes an incorrect return under paragraph (1), the employer will be liable to a penalty not exceeding £3000 for each employee in respect of whom incorrect particulars are included in the return;

• (b) commencing on or after 6th April 2009, where the date on which the return is due to be filed is on or after 6th April 2010, where an employer carelessly or deliberately makes an incorrect return under paragraph (1) penalties as set out in Schedule 24 to the Finance Act 2007 (penalties for errors) will apply as they apply in connection with PAYE.

• (9) A certificate under paragraph (4) that the net amount in respect of student loan repayments remaining unpaid for that year has not been paid to it by the employer is sufficient evidence that the sum shown on the certificate is unpaid and is due to the Crown.

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

Inspection of employers’ records

55

• (1) For the purposes of carrying out inspections of an employer’s records in relation to checking their compliance with this Part, Schedule 36 to the Finance Act 2008[^f00045] (information and inspection powers) applies as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (2).

• (2) The modifications are —

• (a) any reference to any provision of the Taxes Acts is to be treated as a reference to this Part;

• (b) the reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Part;

• (c) paragraph 21 is omitted; and

• (d) any reference to “statutory records” includes all documents and records relating to the repayments requiring deduction under this Part.

• (3) Statutory records (as defined in Schedule 36 to the Finance Act 2008) must be retained by the employer for not less than 3 years after the end of the tax year to which they relate.

• (4) HMRC may, in relation to each inspection, prepare a certificate showing—

• (a) the amount in respect of student loan repayments which it appears from the documents and records produced that the employer is liable to pay HMRC for the years or income tax periods covered by the inspection; and

• (b) any amount in respect of such student loan repayments which has not been paid to HMRC.

• (5) A certificate under paragraph (4) is sufficient evidence that the employer is liable to pay the amount shown in the certificate pursuant to paragraph (4)(b) to HMRC in respect of the years or income tax periods shown in the certificate.

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

Powers to obtain information

56

• (1) For the purposes of obtaining information in relation to checking an employer’s compliance with this Part, Schedule 36 to the Finance Act 2008 (information and inspection powers) applies as it applies in relation to checking a person’s tax position (as defined in that Schedule) subject to the modifications in paragraph (2).

• (2) The modifications are —

• (a) any reference to any provision of the Taxes Acts is to be treated as a reference to this Part;

• (b) any reference to prejudice to the assessment or collection of tax is to be treated as a reference to prejudice to the assessment or collection of student loan repayments;

• (c) the reference to information relating to the conduct of a pending appeal relating to tax is to be treated as a reference to information relating to the conduct of a pending appeal relating to compliance with this Part;

• (d) paragraphs 21, 35(4)(b), 36 and 37(2) are omitted; and

• (e) a reference to “statutory records” includes all documents and records relating to the repayments requiring deduction under this Part.

Formal determination of repayments payable by employer

57

• (1) This regulation applies where it appears to HMRC that there may be repayments payable by an employer under regulation 49 which—

• (a) have not been paid to HMRC, and

• (b) have not been certified by HMRC under regulation 54.

• (2) Where this regulation applies, HMRC may determine the amount of those repayments to the best of its judgement and must serve notice of the determination on the employer.

• (3) A determination under this regulation may—

• (a) cover the repayments payable by the employer under regulation 49 for any one or more tax periods in a tax year, and

• (b) extend to the whole of the repayments or such part of them as is payable in respect of a class or classes of employees specified in the notice of determination (without naming the individual employees) or of one or more specified, named employees.

• (4) The provisions of Parts 4 (Assessment and Claims), 5 (Appeals and Other proceedings) , 5A (Payment of Tax) and 6 (Collection and Recovery) of the 1970 Act apply to a determination under this regulation, with any necessary modification—

• (a) as if the determination were an assessment for the purposes of that Act; and

• (b) as if the amount of repayments determined was income tax charged on the employer.

Interest on unpaid repayments which have been formally determined

58

• (1) Subject to paragraph (1A), where—

• (a) an employer has not paid an amount of repayments to HMRC under regulation 49;

• (b) HMRC makes a determination of the amount of such repayments under regulation 57; and

• (c) repayments are payable pursuant to that determination,

those repayments will carry interest at the applicable rate under section 103 of the Finance Act 2009 for the purposes of section 101 of the Finance Act 2009 from the 14th day after the end of the income tax period in which they are payable, beginning on or after 6th April 2014, until payment.

• (1A) Any repayments under paragraph (1) that are outstanding immediately prior to 6th April 2014 will carry interest from the 14th day after the end of the tax year in which it should have been paid to the date of payment at the applicable rate under—

• (a) section 178 of the Finance Act 1989 for the purposes of section 86 of the 1970 Act in respect of the period up to and including 5th April 2014; and

• (b) sections 101 and 103 of the Finance Act 2009 in respect of the period from 6th April 2014.

• (2) Interest payable under this regulation is recoverable as if it were an amount which the employer is liable to pay under regulation 49.

Death of employer

59

If an employer dies, anything which that employer would have been liable to do under these Regulations must be done by the employer’s personal representative, or in the case of an employer who paid earnings on behalf of another, by the person succeeding that employer, or if not succeeded, by the person on whose behalf that employer paid earnings.

Succession to a business

60

• (1) This regulation applies where there has been a change in the employer from whom the employee receives earnings in respect of the employment in any trade, business concern or undertaking or in connection with any property, or from whom an employee receives an annuity other than a pension.

• (2) Subject to paragraph (3), where this regulation applies in relation to any matter arising after the change of employer, the subsequent employer is liable to do anything that the previous employer would have been liable to do if there had been no change of employer.

• (3) No subsequent employer is liable for the payment of repayments deducted from an employee’s earnings before the change of employer unless those repayments are also deductible from earnings paid to the employee after the change of employer.

Payment by cheque

61

For the purposes of regulations 49 to 53, where—

• (a) any payment to HMRC is made by cheque, and

• (b) the cheque is paid on its first presentation to the banker on whom it is drawn, the payment will be treated as paid on the day on which the cheque was received by HMRC and references in those regulations to “pay”, “paid”, “unpaid” and “overpaid” are to be interpreted on this basis.

Cessation of employment

62

Where an employer completes a Form P45, the employer must state in it that the employee is a borrower if, on the date of the Form P45—

• (a) the employer has received notice that the employee is a borrower as described in regulation 44(1); ...

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .or

• (ba) the employer has received information under regulation 38 that the employee has any liability to repay any student loan; and

• (c) if paragraph (a) or (ba) apply, the employer has not received a notice from HMRC under regulation 44(3) requiring the employer not to make deductions from the employee’s earnings on and after a date before the date on which the person ceased to be an employee.

Penalties

63

• (1) ... Where in the case of any employee an employer fraudulently or negligently—

• (a) makes incorrect deductions; or

• (b) makes or receives incorrect payments in a tax year

in pursuance of this Part, the employer is liable to a penalty not exceeding £3000 for each employee for whom incorrect deductions or payments are made.

• (2) A penalty under paragraph (1) must not be imposed before the end of the relevant tax year; and no more than one penalty per employee under that paragraph may be imposed in relation to any tax year.

• (3) Schedule 56 to the Finance Act 2009 (penalty for failure to pay tax) shall apply in relation to the late payment from an employer to HMRC of student loan repayments deducted from an employees’ earnings as if—

• (a) in relation to all regulations in this part other than regulation 57 payments from an employer to HMRC were a payment of tax falling within item 2 of the table in paragraph 1 of that schedule;

• (b) in relation to regulation 57 payments from an employer to HMRC were a payment of tax falling within items 17, 23 or 24 of the table in paragraph 1 of that schedule;

• (c) references to the PAYE Regulations in item 2 of the table in paragraph 1 of that schedule were references to this Part.

• (4) For tax years commencing on or after 6th April 2014, where the date on which the return is due to be filed is on or after 6th April 2014, where a Real Time Information employer—

• (a) carelessly or deliberately makes an incorrect return under regulations 54B or 54E; and

• (b) the return contains an inaccuracy which amounts to, or leads to—

• (i) an understatement of liability under this Part to make payments to HMRC; or

• (ii) false or inflated claim for the recovery of payments made to HMRC under this Part,

penalties as set out in Schedule 24 to the Finance Act 2007 (penalties for error) will apply as they apply in connection with a return for the purposes of PAYE Regulations.

Collection and recovery of penalties

64

Section 69 of the 1970 Act (recovery of penalties etc) applies to penalties imposed under this Part as it applies to penalties imposed under that Act, but does not apply to penalties under regulation 54(8)(b)[^f00046].

Application of the PAYE Regulations

65

To the extent that the provisions of the PAYE Regulations apply by virtue of regulation 37 for the purposes of these Regulations, the PAYE Regulations will apply as if in regulation 210 (penalties and appeals), an employer is not liable to a penalty if the employer has been liable to a penalty for failing to comply with regulation 205 of those Regulations or regulation 90N of the Contribution Regulations in relation to the same tax year.

PART 5 — Repayment by Overseas Borrowers

Interpretation

66

In this Part—

• “country” includes territory;

• “country-specific multiplier” means the country-specific multiplier calculated in accordance with regulation 66A;

• “gross income” means income from all sources before deductions for or relief from tax or other statutory charge;

• “residence” in or outside the United Kingdom has the same meaning as it has in the Taxes Acts; and

• ...

Notice of overseas residence

67

• (1) A borrower must notify the Department of any period of residence outside the United Kingdom which exceeds 3 months.

• (2) A borrower must provide such information about the borrower’s income during any such period of residence as the Department may require.

Notice of liability to make repayments

68

• (1) Subject to regulation 70, where the Department is satisfied that a borrower is resident outside the United Kingdom, it may serve a notice on the borrower requiring the borrower to make repayments on any student loan in accordance with regulation 69.

• (2) In a notice served under paragraph (1), the Department may require a borrower, if the borrower has failed—

• (a) to give the notice required by regulation 67(1); or

• (b) to provide any information required by the Department under regulation 67(2),

to repay immediately such part of a student loan as will reduce the amount outstanding to the amount which the Department considers would have been outstanding if the borrower had given the notice or provided the information required.

Repayment by fixed instalments

69

• (1) A borrower must pay to the Department a fixed instalment ...—

• (a) no later than the day specified in a notice served under regulation 68; and

• (b) no later than the same day of each subsequent month.

• (2) The amount of the fixed instalment is the product of—

• (a) the fixed instalment rate for the borrower’s loan, and

• (b) the country-specific multiplier for the borrower’s country of residence.

• (3) The fixed instalment rate for the student loan is calculated in accordance with regulation 69A.

Repayment by income-related instalments

70

• (1) Where the Department is satisfied that a borrower to whom regulation 68 applies has complied with a requirement to provide information under regulation 67, the Department may determine that the borrower may repay a loan by income-related instalments in accordance with this regulation.

• (2) The first such instalment must be paid on a date determined by the Department being a date not more than 2 months later than the date of the determination and subsequent instalments must be paid on the same date in each subsequent month for up to 12 months.

• (2A) The Department must determine the amount of each instalment and must ensure that the total amount of all instalments paid in the period up to 12 months from the date of the first instalment referred to in paragraph (2) must not exceed the relevant amount.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The relevant amount is 9% of the gross income which the Department consider the borrower is likely to receive in the next 12 month period following the date of the determination referred to in paragraph (2), disregarding—

• (a) income up to the applicable threshold, calculated in accordance with regulation 70A; and

• (b) income in respect of which the Department is satisfied that repayments are likely to be made under Part 3 or 4.

• (5) The amount of each instalment must be stated in the determination.

• (6) At the end of the period referred to in paragraph (2), the borrower must pay fixed instalments under regulation 69, subject to a further determination under paragraph (1).

• (7) At any time during the period referred to in paragraph (2), the Department may make a re-determination under paragraph (1).

Calculation of fixed instalment and applicable threshold

71

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application to cease repayment by instalments

72

• (1) A borrower who—

• (a) is required to make repayments under this Part; and

• (b) who has not been required to repay a student loan in full immediately under regulation 73,

may apply to the Department for a determination that the borrower is no longer required to make such repayments.

• (2) Where the Department is satisfied that—

• (a) the borrower is resident in the United Kingdom; and

• (b) the borrower is likely to be resident in the United Kingdom for the tax year during which the date specified in the determination relating to that borrower will fall,

the Department may determine that a borrower who has applied under paragraph (1) is not to be required to make repayments under this Part from a date specified in the determination, being a date not more than 2 months later than the date of the determination.

• (3) A determination under paragraph (2) has effect until the borrower again becomes liable to repay the loan under regulation 69 or 70.

Foreclosure

73

If a borrower does not pay an instalment or other amount when it is due, the Department may require the borrower to repay the loan in full immediately.

Costs and expenses of the Department

74

• (1) Where the Department incurs reasonable costs or expenses in taking steps—

• (a) resulting from a borrower’s failure to comply with regulation 67, to

• (i) obtain a borrower’s address outside the United Kingdom; or

• (ii) obtain information about a borrower’s income during any period of residence outside the United Kingdom;

• (b) to serve a notice under regulation 68(1) in any of the circumstances set out in regulation 68(2); or

• (c) to recover the outstanding balance of the loan in full under regulation 73,

the Department may require reimbursement of those costs or expenses by the borrower and may add them to the borrower’s loan account and they will form part of the principal of the loan from the date on which they are added.

PART 6 — Insolvency

Effect of borrower insolvency on student loans

75

• (1) In this Part, “eligible student” means any person who is an eligible student—

• (a) in Northern Ireland, for the purposes of the Education (Student Support) Regulations (Northern Ireland) 2008[^f00047] or any subsequent Regulations made under the Education (Student Support) (Northern Ireland) Order 1998[^f00048];

• (b) in Wales, for the purposes of the Assembly Learning Grants and Loans (Higher Education) (Wales) Regulations 2008[^f00049] or any subsequent Regulations made under section 22 of the Teaching and Higher Education Act 1998[^f00050] (“the 1998 Act”); or

• (c) in England, for the purposes of the Education (Student Support) (No 2) Regulations 2008[^f00051] or any subsequent Regulations made under section 22 of the 1998 Act;

• (2) In Northern Ireland—

• (a) any sum payable to an eligible student by way of a student loan which the eligible student receives or is entitled to receive after the commencement of that person’s bankruptcy, will not be treated as part of the bankrupt’s estate or claimed for the bankrupt’s estate under Article 280, 283 or 283A of the Insolvency (Northern Ireland) Order 1989[^f00052], whether the entitlement arises before or after the commencement of the bankruptcy; ...

• (b) any debt or liability to which that person is or may become subject in respect of any sum payable to an eligible student by way of a student loan will not be included in that person’s bankruptcy debts when the person receives or is entitled to receive that sum—

• (i) in the case of a bankruptcy commencing before 1st March 2005, after the commencement of the bankruptcy; or

• (ii) in the case of a bankruptcy commencing on or after 1st March 2005, before or after the commencement of the bankruptcy.

• (c) any sum payable to an eligible student by way of a student loan which the eligible student receives or is entitled to receive before or after the approval of that person’s individual voluntary arrangement under Part 8 of the Insolvency (Northern Ireland) Order 1989 will not be treated as part of the individual voluntary arrangement approved under articles 232 or 237D of that Order, whether the entitlement arises before or after the approval of the arrangement; and

• (d) any debt or liability to which that person is or may become subject in respect of any sum payable to an eligible student by way of a student loan will not be included in that person’s individual voluntary arrangement when that person receives or is entitled to receive that sum—

• (i) in the case of an individual voluntary arrangement approved before 6th April 2011, after the approval of the arrangement; or

• (ii) in the case of an individual voluntary arrangement approved on or after 6th April 2011, before or after the approval of the arrangement.

• (3) In England and Wales—

• (a) any sum payable to an eligible student by way of a student loan which the eligible student receives or is entitled to receive after the commencement of that person’s bankruptcy, will not be treated as part of the bankrupt’s estate or claimed for the bankrupt’s estate under section 307 or 310 of the Insolvency Act 1986[^f00053], whether the entitlement arises before or after the commencement of the bankruptcy; and

• (b) any debt or liability to which that person is or may become subject in respect of any sum payable to an eligible student by way of a student loan will not be included in that person’s bankruptcy debts when the person receives or is entitled to receive that sum—

• (i) in the case of a bankruptcy commencing before 1st September 2004, after the commencement of the bankruptcy; or

• (ii) in the case of a bankruptcy commencing on or after 1st September 2004, before or after the commencement of the bankruptcy.

SCHEDULE 1

Regulations revoked	References
The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000	S.R. 2000 No. 121
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2001	S.R. 2001 No. 162
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2003	S.R. 2003 No. 166
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2004	S.R. 2004 No. 444
The Education (Student Loans) (Repayment) (Amendment) (No. 2) Regulations (Northern Ireland) 2004	S.R. 2004 No. 478
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2006	S.R. 2006 No. 28
The Education (Student Loans) (Repayment) (Amendment) (No. 2) Regulations (Northern Ireland) 2006	S.R. 2006 No.331
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2007	S.R. 2007 No. 360
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2008	S.R. 2008 No. 129
The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2009	S.R. 2009 No. 29

Signed

Sealed with the Official Seal of the Department for Employment and Learning on 20th March2009

Sir Reg Empey MLA — Minister for Employment and Learning

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations revoke and re-enact with amendments the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000. Like those Regulations, these Regulations govern repayments of student loans by borrowers who have taken out income- contingent repayment loans for courses which began any time in or after September 1998. Students who began their courses before then, and certain limited, transitional categories of students who began their courses shortly after then (for example, gap year students) remain subject to the previous system of mortgage-style loans for maintenance under the Education (Student Loans) Act 1990.

These Regulations set out the principal terms and conditions applying to repayments of income-contingent student loans in Northern Ireland.

These consolidating Regulations also bring together for the first time other provisions which concern repayments of student loans but which were previously found elsewhere in Regulations under Article 3 of the Education (Student Support) (Northern Ireland) Order 1998, namely provisions relating to the interest which may be charged on the loans during repayment and the effect of bankruptcy on a student’s entitlement to the loan, or obligation to repay it. Those other relevant regulations are revoked by these Regulations.

The majority of the provisions of these Regulations come into operation on 6th April 2009. Provisions relating to the interest payable on loans and the insolvency provisions in Part 6 come into operation on 1 September 2009. Provisions relating to repayment by direct debit come into operation on 21 December 2009.

Under these Regulations, repayments will be made by borrowers in four ways:

• (a) through HMRC through the tax self-assessment process;

• (b) by deductions from salaries and other employment-related payments by employers, which are paid directly to HMRC by employers;

• (c) by direct payments to the Department for Employment and Learning (the “Department”), either as voluntary repayments or where borrowers are living and working abroad; or

• (d) by direct debit payments to the Department, within the last two years of the loan’s repayment term.

Borrowers can make direct payments to the Department at any time. Repayment by direct debit in the last 23 months of repayment for borrowers in Northern Ireland enables a borrower to manage repayments so as not to risk overpayment through the tax system, and represents a change from the previous system. A borrower may notify the Department of a desire to repay the remainder of their loan by fixed instalments. Subject to certain exceptions and conditions the Department will agree.

Part 1sets out the main definitions applying to the Regulations. It also deals with how notices and communications required or permitted under the Regulations may be made or given.

Part 2makes provisions which apply to all loans made by Department.

This Part sets out the functions of HMRC in relation to monies collected by it, how the penalty regime set out in the Taxes Management Act 1970 will be applied to the repayments system (regulations 7-9).

It sets out how repayments made by borrowers will be applied to outstanding penalties, charges, costs, interest and principal (regulation 10). Borrowers do not become liable to repay any loan until the April after they have completed or left their courses. A borrower may, however, repay a loan at any point if the borrower wishes to.

The Department must notify the borrower and HMRC of the dates when loan repayments are to start and cease (regulation 11). A borrower’s liability to repay a student loan will end only if the loan is cancelled, the loan is repaid in full or if specified other events occur.

Repayments made directly to the Department, or by direct debit are credited to a borrower’s account on the date of receipt. Repayments made through self-assessment are credited to the borrower’s account on 31 January in the tax year following the tax year for which those repayments are due. Repayments made through PAYE are deemed paid in 12 equal amounts across the year (regulation 12).

A borrower may repay through direct debit at the end of the life of their loan to prevent over-repayment through the tax system if they request it, and previous attempts at payment by this method have not failed as a result of the direct debit being refused or cancelled without permission. A borrower can agree to re-enter the PAYE system at any time (regulation 13).

Loans are cancelled when a borrower dies, is permanently disabled or reaches the age of 65. In relation to post -2006 student loans, the cancellation at age 65 is replaced with cancellation after 25 years (regulation 14).

If a borrower repays more than is owed to the Department, any over-payment is repaid. Over-payment through PAYE is repaid with interest at the same level as is applied to the loans by the Department (regulation 15).

The loans may carry interest which is applied daily at a rate of interest set by the Department from year to year, and which (if interest is charged) is equivalent to the Retail Prices (All items) Index for the 12 months to March preceding the beginning of the academic year in September (subject to an overall ‘low interest’ cap imposed by consumer credit legislation). The Department must publish the rate annually (regulation 16). These interest provisions were previously contained in the annual Education (Student Support) Regulations (Northern Ireland). Such interest provisions contained in those Regulations are revoked in these Regulations.

The Department may require the borrower to provide information about their name, address, personal details and income and may apply penalties to the borrower if the borrower fails to comply with these requirements (regulations 17-22). In addition to specific penalties for failing to comply, if the Department incurs any costs or expenses on its account in obtaining information which the borrower is required to provide, they may recover those costs and expenses and add them to the balance of the loan outstanding to its owner (regulation 20). The Regulations may also require the borrower to repay the loan in full, immediately, if the borrower fails to comply with the obligations to provide information or pay penalties (regulation 22).

Part 3deals with repayment of student loans through the self-assessment system for borrowers required to submit a self- assessment tax return. Provisions of the Taxes Management Act 1970 dealing with payment of income tax through self-assessment are extended to cover repayment of student loans, and loan repayments through self-assessment are treated like income tax.

The borrower repays 9% of total annual income over £15,000 including any unearned income over £2000. Certain exclusions and reliefs are applied to the calculation of the borrower’s income for these purposes (regulation 24).

Borrowers repaying through self-assessment must include information on student loan repayments in their annual return, and HMRC can request further information, accounts and documents as they can in relation to income tax. Borrowers make repayment by 31 January in the tax year following the relevant tax year, unless other requirements about a borrower’s return are imposed (regulation 30). The borrower may be liable to surcharges, interest and penalties as would apply to income tax, if the borrower’s return is missing, late, incomplete, misleading or if the borrower makes late or incomplete repayments.

Part 4 deals with how borrowers who are employees repay student loans through their employers. Loan repayments are collected and accounted for by employers in the same way as income tax is deducted from an employee’s earnings, and earnings has the same meaning as it does for National Insurance contributions purposes. Employers can therefore calculate repayments on the same sum as they calculate National Insurance contributions. Repayment is made at the rate of 9% of annual earnings over £15,000 or the proportionate part of it, depending on the pay period. Employers can calculate the value of the deduction themselves or use Tables provided by the Department for this purpose (regulation 39). The rules on aggregating earnings and for determining earning periods, where an employee has more than one employment with a single employer is the same for student loans as it is for National Insurance contributions. Where an employer adopts practices to avoid or reduce the amount of student loan repayments, HMRC may give directions to ignore those practices (regulation 40).

HMRC may notify anyone who to their knowledge is an employer of a borrower and require that employer to make deductions from the employee’s earnings, and pay them to HMRC (regulation 44). The notice will apply from the first available pay date on or after that notice, and apply up until the date specified in a subsequent notice requiring the employer to cease making deductions (regulation 45). The employer is given directions as to how such deductions from the employee’s earnings rank against other deductions that the employer may be required to make (regulation 46), and specifies when and how student loan repayments must be paid to HMRC (regulation 49). HMRC may require an employer to render a return in respect of all employees detailing the repayments which the employer is liable to deduct, and may certify sums owing in respect of them whether HMRC is unaware of sums which may be owed by that employer (regulation 50) or has reason to believe that the employer is liable to pay repayments to HMRC (regulation 51). HMRC may require employers to pay interest on student loan repayments which are not made to HMRC at the right time (regulation 53). HMRC may recover any sums owing by employers as though they were income tax and may recover student loan repayments in the same cause of action as outstanding National Insurance contributions or tax (as part of a ‘combined amount’ (regulation 52)). For tax years commencing on or after 6 April 2009 those penalties provided for in Schedule 24 to the Finance Act 2007 will apply to employers who carelessly or deliberately submit incorrect returns, in place of the previous regime (regulation 54). Powers to inspect records and obtain information contained in Schedule 36 to the Finance Act 2008 will now apply (with modifications) in relation to a borrower’s compliance with Part 3 (regulation 28) and an employer’s compliance with Part 4 (regulations 55 and 56). The Regulations also provide for HMRC to formally determine, and certify, any sums which it appears are outstanding to HMRC from employers in respect of student loan repayments. Interest may also be charged on these sums formally determined (regulations 57 and 58).

If an employer dies, or the business is transferred to another person, the personal representative or successor will be liable, in general, to do anything which the original employer was liable to do under these Regulations (regulations 59-60).

Where an employee leaves an employment, the employer must state in that employee’s Form P45 that the employee is a borrower provided that the employer had received a notice stating that the employee is liable to make repayments, and had not also subsequently received a notice requiring the employer not to make deductions before the employee left the employment (regulation 62).

An employer who either fraudulently or negligently makes incorrect deductions or makes or receives incorrect payments in a tax year for an employee is liable to a penalty of £3000 per each such employee per tax year in respect of whom the fraudulent or negligent behaviour has occurred (regulation 63). Penalties under Part 4 may be recovered by HMRC in the same way as income tax (regulation 64). Various provisions of the PAYE Regulations are applied to collections with certain modifications (regulation 65).

Part 5provides for repayment by borrowers who are not resident in the UK for income tax purposes. Borrowers must tell the Department if they are overseas for more than 3 months, and provide other details (including income levels) if requested to by the Department. The Department may require a borrower resident overseas to make repayments by way of fixed instalments each month (regulation 70) and, if a borrower has failed to provide necessary notices or information, may require the borrower to make such repayment as will reduce the amount outstanding on the loan to the level it would have been had the borrower given the notice or provided the information (regulation 68).

A borrower who has provided the necessary information to the Department about residence overseas and income levels may apply to the Department (as appropriate) to make repayments by way of income-related instalments, and if the Department agrees, the repayments must be at the rate of 9% of gross income which the Department consider the borrower is likely to receive in the next 12 months, disregarding any income below the applicable threshold or on which payment will be made through the UK tax system (regulation 70). The applicable threshold varies according to where in the world the borrower is and the level of the price level index for that country determined by Eurostat or the World Bank (regulation 71). A borrower may apply to the Secretary of State or Welsh Ministers to cease making repayments by instalments if they become resident in the UK and have not been required to repay the loan in full immediately under regulation 73 (regulation 72).

A borrower failing to make repayment of any instalment or sum which is due may be required by the Department to make immediate repayment of the outstanding balance of the loan (regulation 73).

If the Department incurs any costs or expenses, whether on their own account or on behalf of a loan purchaser in obtaining information about a borrower’s location, details and income abroad, or in obtaining payment of the whole of the outstanding loan, they may recover those costs and expenses and add them to the balance of the loan (regulation 74).

Part 6re-enacts provisions previously contained in the Student Support Regulations concerning insolvency of borrowers. This provides that in relation to borrowers in Northern Ireland, England and Wales, sums by way of student loans which are received or to which a borrower is entitled after their bankruptcy, do not form part of their estate for the purposes of that bankruptcy. In Northern Ireland, any debt which a student loan borrower owes to the Department does not at any time form part of the debts of that borrower for the purposes of the bankruptcy, if the bankruptcy commences on or after 1 March 2005. If the bankruptcy commences prior to that date, only sums received or entitled to be received by the borrower prior to the commencement of the bankruptcy will form part of the bankrupt’s debts in the bankruptcy.

Similar provisions are applied to England and Wales, except that the relevant date for determining whether student loan debts incurred prior to the bankruptcy form part of the debts of the bankruptcy is 1 September 2004.

An impact assessment has not been prepared in respect of this instrument as it has no impact on the costs of business, charities or voluntary bodies. The impact on the public sector is minimal.

Footnotes

[^f00001]: Formerly known as the Department of Higher Education, Training and Employment; seeS.I. 1999/283 (N.I. 1) and 2001 c.15 (N.I.)

[^f00002]: S.I. 1998/1760 (N.I. 14)

[^f00003]: S.R. 1999 No. 481 seeArticle 5(b) and Schedule 3 Part II

[^f00004]: S.R. 2009 No. 37

[^f00005]: 1970 c.9

[^f00006]: 1988 c.1

[^f00007]: 2003 c.1

[^f00010]: SI 2001/1004

[^f00011]: SI 2008/2698

[^f00012]: S.R. 2006 No. 312, as amended by S.R. 2006 No. 383

[^f00013]: 1992 c.7, amended by Articles 3 to 5, 7, 8, 10 to 13 of, and Schedules 1 and 2 to, the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)). The IB provisions of the 1992 Act and the amendments of the 1994 Order are repealed by section 58 of and schedule 8 to, and amended by section 28 of and schedule 3 of the Welfare Reform Act (Northern Ireland) 2007 (c.2 (N.I.)) sections 23 and 67 and Schedules 3 and 8 from a date to be appointed (see section 60(1))

[^f00014]: S.R. 1987 No. 459 (see parts 3 and 4 of Schedule 2); relevant amending Regulations are S.R. 1988 Nos. 146 and 431, S.R. 1989 No. 395, S.R. 1992 No. 6, S.R. 1993 No. 373, S.R. 1994 Nos. 327 and 474, S.R. 1995 No. 67, S.R. 1997 No. 113, S.R. 2000 No. 74, S.R. 2003 Nos. 191 and 413 and S.R. 2007 Nos. 153 and 154

[^f00015]: S.R. 1998 No. 273

[^f00016]: S.R. 2003 No. 459, as amended by S.R. 2004 No. 395, S.R. 2005 No. 466, S.R. 2006 No. 378, S.R. 2007 No. 336 and S.R. 2008 No. 254

[^f00017]: 2007 c.11. Schedule 24 was amended by the Finance Act 2008 (c.9) Schedule 40

[^f00018]: S.I. 1990/1506 (N.I. 11), amended by S.I. 1996/274 (N.I. 1), Article 43 and Schedule 5 Part II, S.I. 1996/1918 (N.I. 15), Article 3 and the Schedule and S.I. 1998/258 (N.I. 1), Articles 3 to 6

[^f00019]: 1990 c.6: repealed by the Teaching and Higher Education Act 1998 (c.30), Schedule 4

[^f00020]: 1980 c.44: amended by the Teaching and Higher Education Act 1998 (c.30), section 29; the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6), section 3; and the Self Governing Schools etc (Scotland) Act 1989 (c.39), Schedule 10

[^f00021]: 1998 c.30

[^f00024]: 1992 c.7

[^f00025]: 2007 c.2 (N.I.)

[^f00026]: 2004 c.2 (N.I.)

[^f00027]: The requirements to ‘exclude’ certain income and to ‘deduct’ other sources of income from a borrower’s total income for the purposes of student loan repayments reflects the structure of section 23 of the 2007 Act

[^f00029]: 2008 c. 9

[^f00032]: 2007 c.11. Schedule 24 was amended by the Finance Act 2008 (c.9) section 122 and Schedule 40

[^f00033]: SI 2005/ 2045

[^f00034]: SI 2001/1004. These Regulations have been amended but none are relevant.

[^f00035]: 1992 c.7. section 3 was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) and Articles 45 and 46 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

[^f00036]: Section 9 was amended by paragraph 5 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30), section 2(2) of the National Insurance Contributions Act 2002 (c. 19) and paragraph 43 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c. 1)

[^f00037]: SI 2003/2682 amended by SI 2005/2691, 2006/777, 2007/1077, 2007/2069, 2007/2296, 2007/2969, 2008/782 and 2008/2601

[^f00038]: SI 1981/226 (N.I. 6)

[^f00039]: SI 1981/1675 (N.I. 26)

[^f00040]: S.R. 1992 No. 390

[^f00041]: S.R. 1988 No. 142

[^f00045]: 2008 c.9

[^f00046]: Schedule 24 to the Finance Act 2007 (c.11) makes similar provision to section 69 of the 1970 Act in relation to penalties incurred under regulation 58(8)(b)

[^f00047]: SR. 2008 No. 250

[^f00048]: SI 1998/1760 (N.I. 14)

[^f00049]: SI 2008/1373 (W. 130)

[^f00050]: 1998 c.30

[^f00051]: SI 2008/1582 as amended by SI 2008/2094 and SI 2008/2939

[^f00052]: SI 1989/2405 (NI. 19); Article 280 was amended by the Insolvency (Northern Ireland) Order 2005 (SI 2005/1455 (NI. 10)). Article 283 was amended by the Pensions (Northern Ireland) Order 1995 (SI 1995/3213 (NI. 22)) Schedule 1, paragraph 11, the Welfare Reform and Pensions (Northern Ireland) Order 1999 (SI 1999/3147 (NI. 11)) and the Insolvency (Northern Ireland) Order 2005 Articles 15 and 31 and Schedule 9

[^f00053]: 1986 c.45; section 307 was amended by the Enterprise Act 2002 (c.40), section 261. Section 310 was amended by the Pensions Act 1995 (c. 26), section 122 and Schedule 3, paragraph 15, the Welfare Reform and Pensions Act 1999 (c.30) section 18 and Schedule 2, paragraph 2 and the Enterprise Act 2002, sections 259 and 278 and Schedule 26

Editorial notes

[^key-3b468efdd1101521d040e6495cb8c079]: Reg. 1 in operation at 6.4.2009, see reg. 1(1)

[^key-116768591eae41f6adc657cbf2bee2a1]: Reg. 2 in operation at 6.4.2009, see reg. 1(1)

[^key-fde1c09c0056e59df46c33b0ccb07b01]: Reg. 3 in operation at 6.4.2009, see reg. 1(1)

[^key-33b46ff2fb87fb484978971714c3d4cc]: Reg. 4 in operation at 6.4.2009, see reg. 1(1)

[^key-92be990179cffa4f82f746f6073ae63f]: Reg. 5 in operation at 6.4.2009, see reg. 1(1)

[^key-1995f36ceff77f903da2f1e594eee1fb]: Reg. 6 in operation at 6.4.2009, see reg. 1(1)

[^key-723eba6dc4b3d69c6e8dad1256b13c19]: Reg. 7 in operation at 6.4.2009, see reg. 1(1)

[^key-8d34025e7b80734b44ed8ee7e15596a6]: Reg. 8 in operation at 6.4.2009, see reg. 1(1)

[^key-fc4a2978611b4c9c112725be324e14ae]: Reg. 9 in operation at 6.4.2009, see reg. 1(1)

[^key-f810e31ba864b88ac69da0b705f38772]: Reg. 10 in operation at 6.4.2009, see reg. 1(1)

[^key-ddc548c51351bd8c8aea0d78cd5465a4]: Reg. 11 in operation at 6.4.2009, see reg. 1(1)

[^key-2f03e328c7f2b9813c5f04358c6a4546]: Reg. 12 in operation at 6.4.2009, see reg. 1(1)

[^key-3694e569a271b364aa075fa823d3f7a5]: Reg. 14 in operation at 6.4.2009, see reg. 1(1)

[^key-70ef168459a605e7b8e2902152c115a7]: Reg. 15 in operation at 6.4.2009, see reg. 1(1)

[^key-a92325815c7b28c75d8e9cb7275c0dea]: Reg. 17 in operation at 6.4.2009, see reg. 1(1)

[^key-ac07bbf6f81a996acd5e264e69841734]: Reg. 18 in operation at 6.4.2009, see reg. 1(1)

[^key-3a91a3e06dd22cf5fc7d5aaea6222495]: Reg. 19 in operation at 6.4.2009, see reg. 1(1)

[^key-2984e5d0fc2f7b70838bd86f7d53becb]: Reg. 20 in operation at 6.4.2009, see reg. 1(1)

[^key-7472acf35aa42ce2a5961de00d71d6f0]: Reg. 21 in operation at 6.4.2009, see reg. 1(1)

[^key-79439c50f27e58bbf990c34df8560f40]: Reg. 22 in operation at 6.4.2009, see reg. 1(1)

[^key-37fbb12c8b0ed4fa93f5ba1fae3f6f7f]: Reg. 23 in operation at 6.4.2009, see reg. 1(1)

[^key-d8aae91da8b221e47f6bc70f6bb68371]: Reg. 24 in operation at 6.4.2009, see reg. 1(1)

[^key-052d108e26a3132adc1734ede8d5f370]: Reg. 25 in operation at 6.4.2009, see reg. 1(1)

[^key-b63f21c40686d3307a4b4c14efead0f3]: Reg. 26 in operation at 6.4.2009, see reg. 1(1)

[^key-062eb2bdd2fde570787a7522bc875ba0]: Reg. 27 in operation at 6.4.2009, see reg. 1(1)

[^key-8f426e97cb8924551d598e03b86e5fda]: Reg. 28 in operation at 6.4.2009, see reg. 1(1)

[^key-320e15f4067704b326214a710f7c32d2]: Reg. 29 in operation at 6.4.2009, see reg. 1(1)

[^key-3254f67e509fe7805bfe96403848e09d]: Reg. 30 in operation at 6.4.2009, see reg. 1(1)

[^key-f0209a8b25595dee86ed1cda31b58aa9]: Reg. 32 in operation at 6.4.2009, see reg. 1(1)

[^key-e687cb65e184733a3e4abe810355d799]: Reg. 35 in operation at 6.4.2009, see reg. 1(1)

[^key-37aec3754d95ad34f3184455da4406e3]: Reg. 36 in operation at 6.4.2009, see reg. 1(1)

[^key-acad2f8c18ab0627140c5d5912336705]: Reg. 37 in operation at 6.4.2009, see reg. 1(1)

[^key-54c0eb1475299ba2f493b2cb86c666c7]: Reg. 39 in operation at 6.4.2009, see reg. 1(1)

[^key-caf087f4cdd6d5084da9835fe21ec808]: Reg. 40 in operation at 6.4.2009, see reg. 1(1)

[^key-bc2d0c1703848ccd7d2e156a064e9d93]: Reg. 41 in operation at 6.4.2009, see reg. 1(1)

[^key-b8c1c1bbae340c61643ffcd8dfc0ece4]: Reg. 42 in operation at 6.4.2009, see reg. 1(1)

[^key-711377957fee3a78c7af1fea4c778165]: Reg. 43 in operation at 6.4.2009, see reg. 1(1)

[^key-71ceef908827b15e1797276474ed28ff]: Reg. 44 in operation at 6.4.2009, see reg. 1(1)

[^key-2171dc7c4daac9e659ddfa5a1a2d9193]: Reg. 45 in operation at 6.4.2009, see reg. 1(1)

[^key-7ac9e9a8c858e8046616670530b16096]: Reg. 46 in operation at 6.4.2009, see reg. 1(1)

[^key-47842c26c99871f1fe25cc8c350f02ae]: Reg. 47 in operation at 6.4.2009, see reg. 1(1)

[^key-687d054bb8c85da458fc778a0d6156b9]: Reg. 48 in operation at 6.4.2009, see reg. 1(1)

[^key-42b8d58a11552ee6917132cbbb08e9ff]: Reg. 49 in operation at 6.4.2009, see reg. 1(1)

[^key-bf168fbbfb36a8fa8b9de313329f3268]: Reg. 50 in operation at 6.4.2009, see reg. 1(1)

[^key-3db08fb7196690eef2e76bcf74891a2f]: Reg. 51 in operation at 6.4.2009, see reg. 1(1)

[^key-a67acf7df29fa13a0e93461e8e520c09]: Reg. 52 in operation at 6.4.2009, see reg. 1(1)

[^key-a89d65ad74694047ac4e9092d00c481e]: Reg. 53 in operation at 6.4.2009, see reg. 1(1)

[^key-dd39b7289feef5d73a73846e30c2c6f2]: Reg. 54 in operation at 6.4.2009, see reg. 1(1)

[^key-926fd1e7ec64117397f82f06bbedd061]: Reg. 55 in operation at 6.4.2009, see reg. 1(1)

[^key-42c51b61db9dfcafbb46750277eb7519]: Reg. 56 in operation at 6.4.2009, see reg. 1(1)

[^key-6f78ccf972fab1e9bed3febff6014a04]: Reg. 57 in operation at 6.4.2009, see reg. 1(1)

[^key-b0adefab535ea37db5b6f976d1bb27a2]: Reg. 58 in operation at 6.4.2009, see reg. 1(1)

[^key-6aaa7d306ee176f2f1d7ea339abdcfe7]: Reg. 59 in operation at 6.4.2009, see reg. 1(1)

[^key-9fd266af938231ea86497cbd02463458]: Reg. 60 in operation at 6.4.2009, see reg. 1(1)

[^key-5edc9b19f9b47312d290b05874ccc94d]: Reg. 61 in operation at 6.4.2009, see reg. 1(1)

[^key-c604c5e879eadecd97147f13dcd208e5]: Reg. 62 in operation at 6.4.2009, see reg. 1(1)

[^key-ef269c512cddcf1d9d34eee1b463dd64]: Reg. 63 in operation at 6.4.2009, see reg. 1(1)

[^key-a5a43d4d93f348593f3b5a05a5abd39b]: Reg. 64 in operation at 6.4.2009, see reg. 1(1)

[^key-ac3a07ef44b8df47413ab08938a91bbc]: Reg. 65 in operation at 6.4.2009, see reg. 1(1)

[^key-8bb638215270db054792095304c0f356]: Reg. 66 in operation at 6.4.2009, see reg. 1(1)

[^key-9b6edbd9dfa501f90005f75dc3497483]: Reg. 67 in operation at 6.4.2009, see reg. 1(1)

[^key-e61690f72d5bc66288f790458b13a837]: Reg. 68 in operation at 6.4.2009, see reg. 1(1)

[^key-bb00335ae586b46858026d5147d0a28e]: Reg. 69 in operation at 6.4.2009, see reg. 1(1)

[^key-34a49fc1a5ffe85ce58b64cf72b11819]: Reg. 70 in operation at 6.4.2009, see reg. 1(1)

[^key-1f7337670f91641c48fed0650b6fc3fe]: Reg. 72 in operation at 6.4.2009, see reg. 1(1)

[^key-4edf5d43f4031e1973f81b8fc3a2c693]: Reg. 73 in operation at 6.4.2009, see reg. 1(1)

[^key-e109743df71a3566fc431ede8768d5a7]: Reg. 74 in operation at 6.4.2009, see reg. 1(1)

[^key-e77166bd9cdc71a0aa25dd3f1c3a08db]: Reg. 75 in operation at 6.4.2009, see reg. 1(1)

[^key-649cfdee9cb5ac7b00888979682d8b8b]: Sch. in operation at 6.4.2009, see reg. 1(1)

[^key-08a0fd44d12dbddededdf49e8a3d0435]: Reg. 16 in operation at 1.9.2009, see reg. 1(2)

[^key-9ad40f5d862da4906cf7749a80eb302c]: Reg. 2(2) in operation at 1.9.2009, see reg. 1(2)

[^key-bce02c491d2f96e59747a59d0ac1d1f3]: Reg. 13 in operation at 21.12.2009, see reg. 1(3)