# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2009/2029/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.