Regulation 18 Amendment of regulation 47J of the principal Regulations

(1)

Regulation 47J of the principal Regulations (return by employer) shall be amended as follows.

(2)

In paragraph (1)—

(a)

the words “direct payment” shall be omitted;

(b)

for the words “regulation 47A(1) of these Regulations” there shall be substituted the words “regulation 47A(1), 47B(2) or 47C(2) of these Regulations, as the case may be,”;

(c)

for the words “105 days after” there shall be substituted the words “6th July following”;

(d)

in sub-paragraph (a) the words “and employee” shall be omitted;

(e)

in sub-paragraph (c) for the words “the number of cars” there shall be substituted the words “the amounts which are emoluments”.

(3)

For paragraph (2) there shall be substituted the following paragraph—

“(2)

The return referred to in paragraph (1) of this regulation shall include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete.”

(4)

Paragraph (3) shall be omitted.