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Textual Amendments
F1Pt. 8 Ch. 5 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 3
184J.—(1) This regulation applies in respect of each award which includes taxable employment and support allowance.
(2) Before 1st June following the end of the tax year, the Department must deliver a return to HMRC.
(3) The return must show—
(a)the particulars specified in regulation 184I(4), and
(b)if a calculation is required under regulation 184N any amount of tax outstanding.]