# The Social Security (Contributions) (Amendment No. 4) Regulations 2013, Regulation 4: Amendment of the Social Security (Contributions) Regulations 2001


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

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Source: https://www.legislation.gov.uk/uksi/2013/2301/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.