8. In regulation 54F (Returns under regulations 54B and 54E: amendments)—
(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 54B or 54E, 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”.