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The Social Security (Contributions) (Amendment No. 3) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 821
- PART 2
- CHAPTER 1
- Regulation 5
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Interpretation of Schedule 4U.K.
This section has no associated Explanatory Memorandum
5. In paragraph 1 of Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003: interpretation)—
(a)in sub-paragraph (2) insert the following in the appropriate places—
““non-Real Time Information employer” means an employer other than one within sub-paragraph (4);”;
““Real Time Information employer” has the meaning given in sub-paragraph (4);”, and
(b)after sub-paragraph (3) insert—
“(4) The following are Real Time Information employers for the purposes of this Schedule—
(a)an employer who has entered into an agreement with HMRC to comply with the provisions of this Schedule which are expressed as relating to Real Time Information employers;
(b)an employer within sub-paragraph (5);
(c)on and after 6th April 2013, employers to whom paragraph 21D (exceptions to paragraph 21A) applies; and
(d)on and after 6th October 2013, all employers.
(5) An employer is within this paragraph if the employer has been given a general or specific direction by the Commissioners for Her Majesty's Revenue and Customs before 6th October 2013 to deliver to HMRC returns under paragraph 21A of this Schedule (real time returns of information about payments of general earnings).”.
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