Regulation 4 Amendment of the Social Security (Contributions) Regulations 2001

In paragraph 21EA (failure to make a return under paragraph 21A or 21D)^f1—

(a)

in sub-paragraph (3) omit “before 20th May following the tax year in question”; and

(b)

in sub-paragraph (6)—

(i)

at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and

(ii)

for “a return under sub-paragraph (3)” substitute “that return”.

Annotations