Regulation 59 How information may be delivered to HMRCI1

in paragraph (3), beneath the entry relating to regulation 61(2) in Table 11, insert the following—

“

97Q(1), 97U(3)

notice of requirement for security

notice of requirement

yes

”

for paragraph (5) substitute—

“(5)

References in paragraphs (2) and (4) to—

(a)

an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and

(b)

an employer’s agent are to a person acting on behalf of the employer.”.