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8. In regulation 59F—
(a)in paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”;
(b)in paragraphs (2), (3) and (7)(a) for “error” substitute “inaccuracy”;
(c)for paragraph (4) substitute—
“(4) When the employer becomes aware of an inaccuracy in a return submitted under regulation 59B or 59E, the employer must provide the correct information in the next return for the tax year in question.”; and
(d)in paragraph (6)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.
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