Regulation 13 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 210—

(a)

before paragraph (1) insert—

“(A1)
An employer who fails to deliver a relevant annual return or any part of it in accordance with regulation 205 is liable to a penalty.”,

(b)

in paragraph (1) for “205” substitute “205A”,

(c)

for paragraph (2) substitute —

“(2)
Where paragraph (A1) applies the penalty must be determined in accordance with regulation 210A.”.