Regulation 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

in the list in paragraph (1) for the entries relating to regulation 205 to 210 substitute the following—

“

regulation 205A	mandatory use of electronic communication for delivering specified information
regulation 205B	general provisions relating to this Chapter
regulation 206	employers and specified employers
regulation 207	specified information
regulation 208	e-filing notice and appeals
regulation 209	standards of accuracy and completeness
regulation 210	penalty for failing to deliver relevant annual returns and specified information
regulation 210B	penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen)
regulation 210C	appeals and interest

”, and

in paragraph (2) in the first column of Table 7A for “Employer” substitute “Employer, specified employer”.