Regulation 8 Amendment of Schedule 4
In paragraph 21D (exceptions to paragraph 21A)f1—
(a)
at the end of sub-paragraph (1) insert—
“But this is subject to sub-paragraph (2B).”,
(b)
after sub-paragraph (2A) insert—
“(2B)This paragraph does not apply if a Real Time Information employer within sub-paragraph (1) makes a return using an approved method of electronic communications.”, and
(c)
in sub-paragraphs (3), (5) and (6) for “month”, wherever it occurs, substitute “quarter”.
Annotations
Footnotes
- f1
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Paragraph 21D was inserted by regulation 11 of S.I. 2012/821 and amended by regulation 14 of S.I. 2013/622.