Employment and support allowance
17. In regulation 184B (employment and support allowance; application of other regulations)—
(a)in paragraph (1) for “(4)” substitute “(5)”,
(b)in the list in paragraph (1)—
(i)for the entries relating to regulation 205A to 205B substitute the following—
| “regulation 205 | mandatory use of electronic communications”, |
(ii)in the entry relating to regulation 206 omit “and specified employers”,
(iii)omit the entry relating to regulation 208,
(iv)in the entry relating to regulation 210 omit “relevant annual returns and”, and
(v)omit the entry relating to 210B,
(c)in paragraph (2) in the first column of Table 7A omit “, specified employer”,
(d)after paragraph (4) insert —
“(5) In the application of regulation 210 (penalty for failing to deliver specified information)—
(a)where the specified information is the return and accompanying information required by regulation 184J (annual return) the penalty will be determined in accordance with regulation 210A, and
(b)where the specified information is 184G (return in respect of all claimants to taxable employment and support allowance), Part 1 of Form P45ESA or the information required under regulation 184E(9) the penalty will be determined in accordance with regulation 210B.”, and
(e)in paragraph (5) inserted by sub-paragraph (d) of this regulation for “210A” substitute “210AA” and for “regulation 210B” insert “regulations 210B and 210BA”.