# The Income Tax (Pay As You Earn) (Amendment) Regulations 2012, Regulation 47: Large employers required to make specified payments electronically

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

In regulation 199(2) (large employers required to make specified payments electronically), for “68 (periodic payments to and recoveries from HMRC)” substitute “67G (payments to and recoveries from HMRC: Real Time Information employers) or 68 (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/47 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2012/regulation-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.