Employers
This section has no associated Explanatory Memorandum
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”.