- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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4. In regulation 34 (simplified deduction scheme for personal employees)(1), before paragraph (1), insert—
“(A1) This regulation only applies to employers who are care and support employers for the purposes of regulation 67D(10) (exceptions to regulation 67B) of these Regulations.”.
5. Regulations 34 and 35 (simplified deduction scheme: records) are omitted.
6. In regulation 2(1) (interpretation)(2)—
(a)in paragraph (b) of the definition of “deductions working sheet”, omit “regulations 34 and 35 (simplified deduction scheme), and”, and
(b)in paragraph (a) of the definition of “tax period”, omit “regulation 34 (simplified deduction scheme for personal employees) or”.
7. In the lists in regulations 10(4) (application to agencies and agency workers), 11(2) (application to pension payers and pensioners)(3) and 12(2) (application to other payers and payees), omit the references to regulations 34 and 35.
8. In the list in regulation 62(3) (deductions in respect of notional payments)(4), omit the reference to regulation 34.
9. Omit regulation 97O(1)(c) (employers)(5).
10. Omit regulation 206(2)(d) (employers)(6).
11. In Table 10 in regulation 211(4) (how information must or may be delivered by employers)(7), omit the references to regulation 35.
Regulation 34 has been amended by regulation 64 of S.I. 2012/822.
Regulation 2 has been amended but none are relevant.
Regulation 11 has been amended but none are relevant.
Regulation 62(3) has been amended by regulation 8 of S.I. 2007/1007.
Regulation 97O was inserted by regulation 58 of S.I. 2012/2822.
Regulation 206 has been substituted by regulation 7 of S.I. 2009/2029.
There are amending instruments but non are relevant to the entry in Table 10 relating to regulation 35.
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