Regulation 20

In regulation 80 (employer’s return where Class 1A contribution payable) M1—

(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).

Annotations

Marginal citations

M1: Paragraphs (1A) to (1F) of regulation 80 were inserted by regulations 2 and 3 of S.I. 2001/2187.