# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 28: Real time returns, payments and associated matters

Extent: E+W+S+N.I.

For the heading to regulation 68 (periodic payments to and recoveries from HMRC), substitute “Periodic payments to and recoveries from HMRC: non-Real Time Information employers”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/28 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.