Paragraph 4

In the Table at the end of paragraph 1, in item 4 (annual return of payments for purposes of PAYE regulations etc), for the words in the third column substitute—

“

Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)— (a) regulation 67B (real time returns) (b) regulation 67D (exceptions to regulation 67B)

”.