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10.—(1) Paragraph 21A (real time returns of information about payments of general earnings) is amended as follows.
(2) In sub-paragraph (1) for “unless the employer is not required” to the end substitute—
“unless—
(a)the employer is not required to maintain a deductions working sheet for any employees, or
(b)an employee’s earnings are below the lower earnings limit and the employer is required to make a return under regulation 67B(1), regulation 67D(3), regulation 67E(6) or regulation 67EA(3) of the PAYE Regulations(1).”.
(3) Omit sub-paragraphs (6) and (7).
Regulations 67B, 67D and 67E were inserted into the PAYE Regulations by regulation 27 of S.I. 2012/822 and regulation 67EA was inserted by regulation 23 of S.I. 2013/521.
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