Student Loan Scheme Act 1992

  • repealed
  • Student Loan Scheme Act 1992: repealed, on 1 April 2012, by section 225 of the Student Loan Scheme Act 2011 (2011 No 62).
1 Short Title and application
  • (1) This Act may be cited as the Student Loan Scheme Act 1992.

    (2) This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

    (3) Subject to Part 7, this Act shall apply to liabilities to repay student loans in respect of the tax year commencing on 1 April 1992 and every subsequent year.

    Section 1(2): substituted, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

    Section 1(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).