PART 3 Communications

CHAPTER 3 Mandatory use of electronic communications

9 Employers
1 For the heading to regulation 206 (employers and specified employers) substitute “Employers”.
2 In regulation 206—
(a) omit paragraph (1),
(b) in paragraph (2), for the words before sub-paragraph (a) substitute—

“2 For the purposes of this Chapter, the following shall not be regarded as employers—”

, and
(c) in paragraph (4)(d) for “relevant annual return” substitute “specified information”.