# The Income Tax (Pay As You Earn) (Amendment) Regulations 2013, Regulation 36: Large employers required to make specified payments electronically


In regulation 199(2) (large employers required to make specified payments electronically) after the first occurrence of “employers)” insert “, as adjusted by regulation 67H(2) where appropriate,”.

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Source: https://www.legislation.gov.uk/uksi/2013/521/regulation/36 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2013/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.