Regulation 9 Penalties and appeals

for paragraph (3)(b) substitute—

“(b)

been subject to a penalty for failing to deliver the return and accompanying information required by regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)) in accordance with regulation 205 (mandatory use of electronic communication) of those Regulations.”, and

after paragraph 4(a) insert—

“(aa)

the employer is not regarded as an employer for the purposes of regulation 90N,”.