Regulation 72H Application of regulations 73 to 75F1
Regulations 73 to 75 apply to—
(a)
non-Real Time Information employers,
(b)
Real Time Information employers in relation to tax years in which they were, for the whole of the tax year, non-Real Time Information employers, and
(c)
Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 in respect of a tax year.
Annotations
Textual amendments
- F1
Reg. 72H inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 34