Regulation 9 Amendment of Schedule 4

in sub-paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”,

in sub-paragraphs (2) and (3) for “error” substitute “inaccuracy”,

for sub-paragraph (5) substitute—

“(5)

When the employer becomes aware of an inaccuracy in a return under paragraph 21A or 21D, the employer must provide the correct information in the next return for the tax year in question.”, and

in sub-paragraph (7)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.