Amendment of the Income Tax (Pay As You Earn) Regulations 20033
In regulation 184B (application of other regulations)7—
a
in the list in paragraph (1) for the entries relating to regulation 205 to 210 substitute the following—
regulation 205A
mandatory use of electronic communication for delivering specified information
regulation 205B
general provisions relating to this Chapter
regulation 206
employers and specified employers
regulation 207
specified information
regulation 208
e-filing notice and appeals
regulation 209
standards of accuracy and completeness
regulation 210
penalty for failing to deliver relevant annual returns and specified information
regulation 210B
penalty: form P45 (Part 1 or Part 3), P46 or P46(Pen)
regulation 210C
appeals and interest
b
in paragraph (2) in the first column of Table 7A for “Employer” substitute “Employer, specified employer”.