# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 72H: Application of regulations 73 to 75


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.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/72H (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-72H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.