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The Income Tax (Pay As You Earn) (Amendment) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 822
- PART 2
- CHAPTER 1
- Regulation 42
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Relevant debts of managed service companies
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42. In regulation 97B (debts of managed service companies), after paragraph (2) insert—
“(2A) Condition A2 is met if—
(a)HMRC serve a notice on an employer under regulation 75A(5) (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc) requiring payment of the amount of tax they consider the employer is liable to pay, and
(b)any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.”.
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