PART 2Amendments to the Repayment Regulations

Amendment of Part 4 (Deduction of Repayments by Employers)

Amendment to regulation 54 (returns by employers)I115

In regulation 54(7) (returns by employers), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 200419.