# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 14: Real Time Information employers


In regulation 2A (Real Time Information employers)—
(a) in paragraph (1)—
(i) omit sub-paragraph (c) (but not the “and” after it), and
(ii) in sub-paragraph (d), after “employers” insert “, except employers within paragraph (3)”, and
(b) after paragraph (2) insert—
“(3) An employer is within this paragraph if the employer—
(a) has an existing special arrangement under regulation 141 (direct collection and special arrangements), and
(b) has not been given a direction under paragraph (2) by the Commissioners for Her Majesty’s Revenue and Customs.”.

---
Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/14 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.