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11. In regulation 54 (payment of repayments deducted to HMRC)—
(a)in paragraph (1)—
(i)after “subject to paragraphs (2)” omit “, (3)”;
(ii)in sub-paragraph (a), after “month” insert “(and, where required, reported under regulation 59B or 59E)”;
(b)after paragraph (1) insert—
“(1A) The amount specified in paragraph (1) must be adjusted to take account of errors corrected under regulation 59F(5).”; and
(c)omit paragraph (3).
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