9.—(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”.