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Regulation 3 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 67B, 67D, 73, 74 and 85 of the PAYE Regulationsf1—

(a)

omit “67B or 67D (real time returns) and 73, 74 and”, and

(b)

for “annual returns” substitute “(annual return of other earnings)”.

Annotations

Footnotes

f1

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