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Education (Student Loans) (Repayment) Regulations 2000

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Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: Education (Student Loans) (Repayment) Regulations 2000 No. 944

Cessation of employment

50.  Where an employer sends a certificate under regulation 23(1) of the Income Tax Regulations (form P45) if on the date of the certificate he–

(a)has received notice that the employee is a borrower as described in regulation 34(1); and

(b)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 include in the statement a statement that the employee is a borrower.

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