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Regulation 5 Gross payment: exceptions from compliance obligations

Original text. Later amendments are not shown.

In Table 3 in regulation 32(2) (exceptions from compliance obligations), in the entry in column 1 relating to the obligation to submit a return under regulations 73, 74 and 85 of the PAYE Regulationsf1, before “73” insert “67B or 67D (real time returns) and”.

Annotations

Footnotes

f1

“PAYE Regulations” is defined in regulation 2 of the Income Tax (Construction Industry Scheme) Regulations 2005 (“the 2005 Regulations”) as the Income Tax (Pay As You Earn) Regulations 2003.