Regulation 22 Amendment of regulation 41

before the definition of “combined amount”, insert—

• ““approved method” means—

  1. (a)

     in relation to the delivery of a return in accordance with this Part, the internet services or Electronic Data Interchange services provided through PAYE Online^f1 or PAYE Online for Agents^f2;

  2. (b)

     in relation to the making of a payment in accordance with this Part, the services known as Direct Debit, BACS Direct Credit (including telephone and internet banking), CHAPS, debit and credit card over the internet (known as “BillPay”), Government Banking Service (formerly known as “Paymaster”), Bank Giro and payments made through the Post Office;”;

in the definition of “combined amount”, after “student loan”, insert “or postgraduate master’s degree loan;”.