# The Income Tax (Pay As You Earn) (Amendment) Regulations 2010, Regulation 9: Employers


(1) For the heading to regulation 206 (employers and specified employers) substitute “Employers”.
(2) In regulation 206—
(a) omit paragraph (1),
(b) in paragraph (2), for the words before sub-paragraph (a) substitute—
“(2) For the purposes of this Chapter, the following shall not be regarded as employers—”, and
(c) in paragraph (4)(d) for “relevant annual return” substitute “specified information”.

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Source: https://www.legislation.gov.uk/uksi/2010/668/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.