Amendment of the Social Security (Contributions) Regulations 2001
This
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Memorandwm Esboniadol
4. In paragraph 21EA (failure to make a return under paragraph 21A or 21D)(1)—
(a)in sub-paragraph (3) omit “before 20th May following the tax year in question”; and
(b)in sub-paragraph (6)—
(i)at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and
(ii)for “a return under sub-paragraph (3)” substitute “that return”.
(1)
Paragraph 21EA was inserted by S.I. 2013/622.