# The Social Security (Contributions) (Amendment No. 4) Regulations 2009, Regulation 6: Amendment of the Social Security (Contributions) Regulations 2001


In regulation 90N (mandatory use of electronic communications)—
(a) 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 (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.”,
(b) omit paragraph (2),
(c) in paragraph (3) for “205(2)” substitute “205B(1)”, and
(d) after paragraph (4) insert—
“(5) The expression “relevant annual return” has the meaning given in regulation 206A of the PAYE Regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2009/2028/regulation/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2009/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.