Paragraph 14B Information about the employeeF1F2
Where the return relates to a payment within paragraph 14A, the information required by paragraphs 8 to12 need not be provided.
Annotations
Textual amendments
- F1
Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)
- F2
Sch. A1 paras. 14A, 14B inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(d)