- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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15.—(1) Amend regulation 43 (return by the employer at the end of year where deductions working sheets are required)(1) as follows.
(2) In paragraph (1) for the words from “render a return” to “paragraph (1A)” substitute—
“, not later than 44 days after the end of the year—
(a)render a return to the inspector, or, if so required, to the collector;
(b)transmit information electronically to the inspector or, if so required, to the collector; or
(c)deliver a return by an approved means of electronic communications to an official computer system;
in such form as the Board may approve or prescribe, containing the particulars specified in paragraph (1A)”.
(3) For paragraph (1C) substitute—
“(1C) The particulars specified in paragraphs (2) and (6) shall—
(a)be contained in a document, provided by the Board for that purpose or approved by the Board, which shall accompany the return;
(b)be transmitted electronically to the inspector or collector to whom—
(i)the return is rendered, or
(ii)the particulars specified in paragraph (1A) are transmitted; or
(c)be delivered, by such means of electronic communications as may be approved, to an official computer system.”.
(4) For paragraph (3) substitute—
“(3) If a return required by paragraph (1) is delivered to an inspector or collector it shall include the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5).
(3A) If particulars required by paragraph (1)—
(a)are transmitted electronically to an inspector or collector; or
(b)are delivered by means of electronic communications to an official computer system;
they shall be accompanied by the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5).
This is subject to the following qualification.
(3B) Where paragraph (3A) applies—
(a)paragraphs (4) and (5) shall have effect as if, for “signed by the employer”, there were substituted “authenticated by or on behalf of the employer in such manner as may be approved by the Board”; and
(b)paragraph (7) shall not apply.”.
Relevant amendments are made by regulation 14 of S.I. 1998/2484.
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