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The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 2029
- Regulation 3
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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3. In regulation 184B (application of other regulations)(1)—
(a)in the list in paragraph (1) for the entries relating to regulation 205 to 210 substitute the following—
| “regulation 205A | mandatory use of electronic communication for delivering specified information |
| regulation 205B | general provisions relating to this Chapter |
| regulation 206 | employers and specified employers |
| regulation 207 | specified information |
| regulation 208 | e-filing notice and appeals |
| regulation 209 | standards of accuracy and completeness |
| regulation 210 | penalty for failing to deliver relevant annual returns and specified information |
| regulation 210B | penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen) |
| regulation 210C | appeals and interest ”, and |
(b)in paragraph (2) in the first column of Table 7A for “Employer” substitute “Employer, specified employer”.
(1)
Regulation 184B was inserted by S.I. 2008/2601.
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