# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 14


(1) Amend regulation 28 (employee for whom appropriate code not known) as follows.
(2) In paragraph (1) for the words from “forthwith” to the end substitute “forthwith take one of the steps specified in paragraph (1A).”.
(3) After paragraph (1) insert—
“(1A) The steps referred to in paragraph (1) are—
(a) providing the inspector with the particulars mentioned in paragraph (1B) in a document provided by the Board or approved by the Board for that purpose;
(b) transmitting those particulars electronically to the inspector; or
(c) delivering those particulars to an official computer system by an approved means of electronic communications.
(1B) The particulars are the name and address of the employee, the empoyee’s national insurance number, the date on which his employment commenced and such other particulars as may be necessary to enable the determination of the appropriate code in accordance with regulation 7.”.
(4) In paragraph (5) for the words from “forthwith” to the end substitute “forthwith take one of the steps specified in paragraph (5A).”.
(5) After paragraph (5) insert—
“(5A) The steps referred to in paragraph (5) are—
(a) providing the inspector with the particulars mentioned in paragraph (5B) in a document provided by the Board or approved for that purpose;
(b) transmitting those particulars electronically to the inspector; or
(c) delivering those particulars to an official computer system by an approved means of electronic communications.
(5B) The particulars are the name and address of the person entitled to the pension, the date on which the pension commenced and such other particulars as may be necessary to enable the determination of the appropriate code in accordance with regulation 7.”.
(6) Omit paragraph (6).

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.