The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

Interpretation

This adran has no associated Memorandwm Esboniadol

3.  In regulation 2(1) (interpretation), insert in the appropriate places—

“non-Real Time Information employer” means an employer other than one within regulation 2A;;

“non-Real Time Information pension payer” means a pension payer other than one within regulation 2B;;

“Real Time Information employer” has the meaning given in regulation 2A;;

“Real Time Information pension payer” has the meaning given in regulation 2B;.