6. In regulation 90N (mandatory use of electronic communications)—
(a)for paragraph (1) substitute—
“(1) Where an employer is required to deliver a relevant annual return by an approved method of electronic communications to Her Majesty’s Revenue and Customs under regulation 205 of the PAYE Regulations(1) (mandatory use of electronic communication for delivering relevant annual returns), the employer must also deliver the paragraph 22 return required in relation to that tax year to an official computer system using an approved method of electronic communications.”,
(b)omit paragraph (2),
(c)in paragraph (3) for “205(2)” substitute “205B(1)”(2), and
(d)after paragraph (4) insert—
“(5) The expression “relevant annual return” has the meaning given in regulation 206A of the PAYE Regulations.”(3).
S.I. 2003/2682. Regulation 205 was substituted by S.I. 2009/2029. Regulation 1(2) of S.I. 2001/1004 defines “the PAYE Regulations” as meaning the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682).
Regulation 205B was inserted by S.I. 2009/2029.
Regulation 206A was inserted by S.I. 2009/2029.