PART 3Communications

CHAPTER 3Mandatory use of electronic communications

Employers9

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—

c

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