The Income Tax (Pay As You Earn) Regulations 2003

[F1Application of Chapter 4 to real time returns of information about relevant payments of tax and associated mattersU.K.

210D.  Regulation 205(3) applies to the delivery of the following as if they were specified information within the meaning given by regulation 207—

(a)returns under regulation 67B (real time returns of information about relevant payments),

(b)returns under regulation 67E(6) (returns under regulation 67B and 67D: amendments), unless the employer is one to whom regulation 67D (exceptions to regulation 67B) applies, and

(c)notifications under regulation 67F (additional information about payments) unless the employer is one to whom regulation 67D applies.]

Textual Amendments