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14.—(1) Paragraph 21D (exceptions to paragraph 21A) is amended as follows.
(2) In sub-paragraph (1) after paragraph (d) insert—
“(e)an employer to whom a direction has been given under sub-paragraph (12).”.
(3) After sub-paragraph (2) insert—
“(2A) Before 6th April 2014, a Real Time Information employer to whom this paragraph applies may proceed as if the employer were a non-Real Time Information employer and accordingly the provisions of this Schedule apply to such an employer.”.
(4) In sub-paragraph (3) for “A” substitute “On and after 6th April 2014, the”.
(5) Omit sub-paragraphs (7) and (8).
(6) After sub-paragraph (11) insert—
“(12) Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—
(a)it is not reasonably practicable for an employer to make a return using an approved method of electronic communications, and
(b)it is the employer who delivers the return (and not some other person on the employer’s behalf),
they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communications.”.
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