# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 46: Electronic payment by large employers: meaning of “large employer”

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

In regulation 198A(2)(b) (large employers), after “employee” insert “or, as the case may be, has not indicated in a return under regulation 67B or 67D that the employee’s employment has ceased”.

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Source: https://www.legislation.gov.uk/uksi/2012/822/regulation/46 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.