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The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 472
- PART 1
- Regulation 5
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5. In regulation 67D (exceptions to regulation 67B)(1)—
(a)in paragraph (1)(e) after “paragraph (11)” insert—
“,
but this is subject to paragraph (2B).”,
(b)after paragraph (2A) insert—
“(2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.”, and
(c)in paragraphs (3), (5) and (6) for “month”, wherever it occurs, substitute “quarter”.
(1)
Regulation 67D was inserted by regulation 27 of S.I. 2012/822 and amended by regulation 21 of S.I. 2013/521.
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