xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

PART 2N.I.Amendments to the Repayment Regulations

Amendment of Part 4 (Deduction of Repayments by Employers)N.I.

Amendment to regulation 54 (returns by employers)N.I.

15.  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 2004(1)”.

Commencement Information

I1Reg. 15 in operation at 6.4.2024, see reg. 1(2)

(1)

2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).