Regulation 46 Amendments to regulation 59 (returns by employers)I1
England and Wales
(1)
In regulation 59(7), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 2004f1”.
(2)
In regulation 59(9), omit “student loan or postgraduate degree loan”.
Annotations
Commencement
Footnotes
- f1
-
2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).