Regulation 3 Amendment of regulations 1 and 2

in the appropriate place, insert—

• ““deferral date” means the date specified in a notice given by an employer under regulation 4B(1) or (2);”;

in the definition of “employer”, after “employer” insert “, except in regulations 4B and 4C,”.

in paragraph (2), after “purposes of these Regulations” insert “(except for regulations 4B and 4C)”;

for paragraph (8) substitute—

“(8)

Where—

(a)

an employer first pays PAYE income in respect of any worker on or after 1st October 2017; and

(b)

the employers’ duties do not already apply to that employer,

the employers’ duties apply to that employer from the day on which the employer’s first worker begins to be employed by the employer.”;

in paragraph (10), for “qualifying earnings are payable to any worker” substitute “the employer’s first worker begins to be employed by the employer”.