# The Social Security Contributions (Consequential Provisions) Regulations 2007, Regulation 7: Amendment of the Social Security (Contributions) Regulations 2001


In regulation 90N (mandatory use of electronic communications) at the end add—
“(4) This regulation does not apply to a return in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force ”.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110758336/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-social-security-contributions-consequential-provisions-regulations-2007/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.