- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2012)
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The Income Tax (Pay As You Earn) Regulations 2003
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Changes over time for: Section 2A
Version Superseded: 06/04/2013
Alternative versions:
- 06/04/2012- Amendment
- 06/04/2012
Point in time - 06/04/2013- Amendment
Status:
Point in time view as at 06/04/2012. This version of this provision has been superseded.
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[F1Real Time Information employersU.K.
2A.—(1) The following are Real Time Information employers—
(a)an employer who has entered into an agreement with HMRC to comply with the provisions of these Regulations which are expressed as relating to Real Time Information employers,
(b)an employer within paragraph (2),
(c)on and after 6th April 2013, employers to whom regulation 67D (exceptions to regulation 67B) applies, and
(d)on and after 6th October 2013, all employers.
(2) An employer is within this paragraph if the employer has been given a general or specific direction by the Commissioners for Her Majesty’s Revenue and Customs before 6th October 2013 to deliver to HMRC returns under regulation 67B (real time returns of information about relevant payments).]
Textual Amendments
F1Regs. 2A, 2B inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 4
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