OpenLegislation

Regulation 15 Amendment to regulation 54 (returns by employers)I1

Northern Ireland

In regulation 54(7) (returns by employers), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 2004f1”.

Annotations

Commencement

I1

Reg. 15 in operation at 6.4.2024, see reg. 1(2)

Footnotes

f1

2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).