Regulation 3 Amendments to update references to HMRCI1

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

In regulation 35(1)(a) (penalties), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.

In regulation 49A(3)(b) (payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)), for “Her Majesty’s Revenue and Customs” substitute “HMRC”.