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2.—(1) If an election has been made under regulation 3 of the PAYE Regulations (multiple employers) and—
(a)no notice under paragraph (6) of that regulation (elections for improper purposes)(1) has been given, or
(b)any notice under that paragraph has been withdrawn,
paragraph (2) applies.
(2) Where this paragraph applies, a reference in these Regulations to a number of recipients shall be construed as a reference to the number of such employees treated as employed in a separate undertaking by virtue of regulation 3(1) of the PAYE Regulations.
Paragraph (6) is inserted by regulation 4(3) of S.I. 2003/2494.
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