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Regulation 11 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

For regulation 209 (standards of accuracy and completeness) substitute—

“209.
(1)

Any relevant annual return or specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.

(2)

Any relevant annual return or specified information which fails to meet those standards must be treated as not having been delivered.”.