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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 67CA.
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67CA.—(1) A Real Time Information employer who makes a relevant payment using an approved method of electronic communications which falls to be included in a return under regulation 67B must—
(a)generate a reference under paragraph (3) and include it in that return,
(b)notify the service provider that the payment is a relevant payment, and
(c)generate a sub-reference under paragraph (3) in respect of the relevant payment and notify the service provider of that sub-reference.
(2) A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference under paragraph (3) in relation to the relevant payment.
(3) A reference and sub-reference under this paragraph is to be generated using the method specified by the Commissioners for Her Majesty’s Revenue and Customs in a direction.
(4) In paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications using which the payment is made.
(5) For the purposes of paragraphs (1) and (4), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 199 (large employers required to make specified payments electronically).
(6) A direction under paragraph (3) may also—
(a)specify circumstances in which paragraphs (1) and (2) are not to apply, and
(b)specify the form and manner of the notifications required by paragraphs (1)(b) and (c) and (2).]]
Textual Amendments
F1Regs. 67B-67H and cross-headings inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(b) (with regs. 54-57)
F2Reg. 67CA inserted (9.8.2012 with effect in relation to relevant payments made on and after 1.9.2012) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2012 (S.I. 2012/1895), regs. 1, 2
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