Regulation 6 Amendment of the Social Security (Contributions) Regulations 2001

for paragraph (1) substitute—

“(1)

Where an employer is required to deliver a relevant annual return by an approved method of electronic communications to Her Majesty’s Revenue and Customs under regulation 205 of the PAYE Regulations^f1 (mandatory use of electronic communication for delivering relevant annual returns), the employer must also deliver the paragraph 22 return required in relation to that tax year to an official computer system using an approved method of electronic communications.”,

omit paragraph (2),

in paragraph (3) for “205(2)” substitute “205B(1)”^f2, and

after paragraph (4) insert—

“(5)

The expression “relevant annual return” has the meaning given in regulation 206A of the PAYE Regulations.”^f3.