The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 No. 822

PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

Real time returns, payments and associated matters

28.  For the heading to regulation 68 (periodic payments to and recoveries from HMRC), substitute “Periodic payments to and recoveries from HMRC: non-Real Time Information employers”.