Regulation 17 Form P46 where employer does not receive Form P45 and code not known

In regulation 46(2) (Form P46 where employer does not receive Form P45 and code not known)^f1—

(a)

in paragraph (a) of the first Statement A and paragraph (b) of the first Statement B, for “or incapacity benefit” substitute “, incapacity benefit or employment and support allowance”,

(b)

in the second Statement A, for “more than 6 months” substitute “183 days or more”, and

(c)

in the second Statement B, for “6 months” substitute “183 days”.

Annotations

Footnotes

f1: Regulation 46(2) has been amended by regulation 3(3) of S.I. 2005/2691 and regulation 3(3) of S.I. 2009/588.