CSLM003 | Legislation Index

From HM Revenue & Customs · Collection of Student Loans Manual

Table shown as recovered text

Act / Section Description Regulations 2009 The Education (Student Loans) (Repayment) Regulations 2009 The legislation produced by the Department for Education & Skills governing the collection of Student Loans Taxes Managment Act 1970 S7 Requirement to give notice of liability to income tax and capital gains tax S8 Requirement to make a return upon receipt of notice given by an officer of the Board S59C Surcharges on unpaid income tax and capital gains tax S86 Interest on overdue income tax and capital gains tax S93 Penalties for failure to make a return for income tax and capital gains tax S95 Penalties for an incorrect return or accounts in respect of income tax or capital gains tax S97 Penalties in respect of failure to remedy an error in a return or accounts in respect of income tax and capital gains tax