Regulation 4 Amendment of the Payment by Employers Regulations

After regulation 3 (definition of “relevant employer”)^f1 insert—

“Notification of transfer of payment of working tax credit from the employer to Revenue and Customs

3A.

(1)

A relevant employer must give a notice in writing to an employee to whom he pays working tax credit before 7th November 2005 informing him of—

(a)

the cessation of payment of working tax credit by the employer under these Regulations; and

(b)

the commencement of payment of working tax credit by the Commissioners under the Tax Credits (Payments by the Board) Regulations 2002.

(2)

The form of the notice shall be such as an officer of Revenue and Customs shall direct.”.