Regulation 27
In paragraph 22(1) and (2) of Schedule 4 (return by employer at end of year)—
(a)
at the end of sub-paragraph (daa) insert “ and ”;
(b)
for “; and” in sub-paragraph (db) substitute a full stop; and
(c)
omit sub-paragraph (e).
In paragraph 22(1) and (2) of Schedule 4 (return by employer at end of year)—
at the end of sub-paragraph (daa) insert “ and ”;
for “; and” in sub-paragraph (db) substitute a full stop; and
omit sub-paragraph (e).