# The Social Security (Contributions) (Amendment No. 4) Regulations 2010, Regulation 9: Penalties and appeals


In regulation 90P (penalties and appeals)—
(a) 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
(b) after paragraph 4(a) insert—
“(aa) the employer is not regarded as an employer for the purposes of regulation 90N,”.

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Source: https://www.legislation.gov.uk/uksi/2010/721/regulation/9 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2010/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.