Regulation 11 Amendment of the Income Tax (Employments) Regulations 1993

Amend regulation 51 as follows.

In paragraph (1) after “14 days” insert “, or 17 days where payment is made by an approved method of electronic communications in respect of emoluments paid after 5th April 2004,”.

At the end of paragraph (3) add “or the 17th day after the end of that year where payment is made by an approved method of electronic communications in respect of emoluments paid after 5th April 2004”.