# The Income Tax (Electronic Communications) (Miscellaneous Amendments) Regulations 2001, Regulation 16


For regulation 44 (return by employers where deductions working sheet is not required) substitute—
“Return by employer where deductions working sheets not required
44 (1) A return shall be made in respect of every employee to whom the employer paid emoluments at any time during the year at a rate exceeding the minimum rate, but in respect of whom the employer was not required under these Regulations to prepare a deductions working sheet.
(2) The employer shall—
(a) render the return mentioned in paragraph (1) to the inspector;
(b) transmit the information contained in the return electronically to the inspector; or
(c) deliver the return by such means of electronic communications as may be approved to an official computer system.”.

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Source: https://www.legislation.gov.uk/uksi/2001/1081/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-electronic-communications-miscellaneous-amendments-regulations-2001/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.