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Regulation 33 Amendments to update references to HMRC

Original text. Later amendments are not shown.

(1)

In regulation 3(1) (interpretation), in the definition of “HMRC”, for “Her Majesty’s Revenue and Customs” substitute “His Majesty’s Revenue and Customs”.

(2)

In regulation 40(1)(a) (penalties), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.

(3)

In regulation 54A(3)(b) (payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 59F(5)), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.