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).