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15.—(1) Regulation 46(1) shall be amended as follows.
(2) In paragraph (1) for the words from “render” to “containing” there shall be substituted the words “provide the inspector or other officer of the Board, not later than 92 days after the end of the year, with the following particulars”.
(3) After paragraph (1) there shall be inserted the following paragraph–
“(1A) The particulars referred to in paragraph (1) either–
(a)shall be contained in a document provided by the Board or approved by the Board for that purpose, or
(b)shall be transmitted electronically.”
(4) In paragraph (7) for the words “to include in a return under paragraph (1)” there shall be substituted the words “, by virtue of paragraph (1), to provide the inspector or other officer of the Board with”.
(5) After paragraph (7) there shall be inserted the following paragraph–
“(7A) At the same time as he provides the inspector or other officer of the Board with particulars in accordance with this regulation, the employer shall furnish that person with a declaration, in the form provided by the Board, stating that–
(a)all particulars required to be provided for the year in accordance with the regulation have been provided, and
(b)those particulars are complete and accurate to the best of the employer’s knowledge and belief.”
Substituted by S.I. 1995/1284.
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