Regulation 9

in paragraph (1) substitute “paragraphs (1A), (2), (2A) and (3)” for “paragraphs (2) and (3)”;

after paragraph (1) insert the following paragraph—

“(1A)

Where the employer makes a payment in accordance with paragraph (1) by an approved method of electronic communications, he shall make the payment within 17 days of the end of the income tax month.”;

in paragraph (2) substitute “paragraphs (2A) and (3)” for “paragraph (3)”; and

after paragraph (2) insert the following paragraph—

“(2A)

Where an employer makes a payment in accordance with paragraph (2) by an approved method of electronic communications, he shall make the payment within 17 days of the end of the income tax quarter.”.