The Income Tax (Employments) (Amendment) Regulations 1998

Amendments to the principal Regulations

5.—(1) Regulation 23(1) shall be amended as follows.

(2) In paragraph (1) for the words from “forthwith” to the end there shall be substituted the words

  • forthwith–

    (a)

    prepare a statement on the form provided containing the particulars specified in paragraph (2) (“the statement”), and

    (b)

    either–

    (i)

    send the statement to the inspector, or

    (ii)

    arrange for the particulars contained in the statement to be transmitted electronically to the inspector.

(3) In paragraphs (3) and (4) for the word “certificate”, wherever occurring, there shall be substituted the word “statement”.

(1)

Amended by S.I. 1996/804.