Regulation 9

In regulation 6(4) (deduction and repayment of tax under appropriate code)^f1—

(a)

at the end of sub-paragraph (a) omit “or”;

(b)

at the end of sub-paragraph (b) insert “; or”; and

(c)

after sub-paragraph (b) add—

“(c)

if the employer has indicated that he is willing for it to be delivered in that way, it is delivered to him by an approved means of electronic communications from an official computer system.”.

Annotations

Footnotes

f1: Paragraph (4) was added by regulation 4 of S.I. 1998/2484.