# The Social Security (Contributions) (Amendment) Regulations 2014, Regulation 8: Amendment of Schedule 4


In paragraph 21D (exceptions to paragraph 21A)—
(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”.

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Source: https://www.legislation.gov.uk/uksi/2014/608/regulation/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.