# The Social Security (Contributions) (Amendment) Regulations 2014, Regulation 9: Amendment of Schedule 4


In paragraph 21E (returns under paragraphs 21A and 21D: amendments)—
(a) 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,”,
(b) in sub-paragraphs (2) and (3) for “error” substitute “inaccuracy”,
(c) 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
(d) in sub-paragraph (7)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.

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Source: https://www.legislation.gov.uk/uksi/2014/608/regulation/9 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.