# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 44: Succession to a business: trade disputes

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

In regulation 104 (succession to a business: trade disputes)—
(a) in paragraph (4), before “68(3)(b)” insert “67G(3)(b) (payments to and recoveries from HMRC for each tax period by Real Time Information employers) or, as the case may be,”, and
(b) in paragraph (5), before “68” insert “67G or”.

---
Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/44 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.