PART 4N.I.Deduction of Repayments by Employers

[F1Real Time Information employersN.I.

36A.—(1) The following are Real Time Information employers—

(a)an employer who has entered into an agreement with HMRC to comply with the provisions of these Regulations which are expressed as relating to Real Time Information employers;

(b)an employer within paragraph (2);

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and

(d)on and after 6th October 2013, all employers.

(2) An employer is within this paragraph if the employer is a Real Time Information employer for the purposes of paragraph 1(4) of Schedule 4 to the Contributions Regulations.]

Textual Amendments