7. In regulation 54E (Exceptions to regulation 54B)—
(a)at the end of paragraph (1) 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.”;
(c)in paragraphs (3) and (6) for “month” substitute “quarter”; and
(d)in paragraph (5) for “period” substitute “quarter”.