xmlns:atom="http://www.w3.org/2005/Atom"
11. In regulation 49 (Payment of repayments deducted to HMRC)—
(a)in paragraph (1)—
(i)after “subject to paragraphs (2)” omit “, (3)”;
(ii)in sub-paragraph (a), after “month” insert “(and, where required, reported under regulation 54B or 54E)”;
(b)after paragraph (1) insert—
“(1A) The amount specified in paragraph (1) must be adjusted to take account of errors corrected under regulation 54F(5).”; and
(c)omit paragraph (3).