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”.