The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 10 U.K.COMMUNICATIONS U.K.

CHAPTER 4 U.K. MANDATORY USE OF ELECTRONIC COMMUNICATIONS

Specified information U.K.

207.—(1) In this Chapter, “specified information” means the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).

(2) But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).

Commencement Information

I1 Reg. 207 in force at 6.4.2004, see reg. 1