# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 20


In regulation 80 (employer’s return where Class 1A contribution payable) —
(a) in paragraph (1)(c) for “emoluments” substitute “ general earnings ”;
(b) for paragraph (1A) substitute—
“(1A) The employer must render the return required by paragraph (1)—
(a) by sending it to the Board; or
(b) arranging for the information which it would contain to be delivered to an official computer system by an approved method of electronic communications.”; and
(c) omit paragraphs (1B) to (1F).

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/20 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.