PART 2Real Time Information

CHAPTER 1Amendments to the 2001 Regulations

Payments of earnings-related contributions quarterly by employer7.

In paragraph 11 of Schedule 4 (payment of earnings related contributions quarterly by employer)—

(a)

in sub-paragraph (2), after “tax quarter” insert “ (and, where required, reported under paragraph 21A or 21D) ”;

(b)

after sub-paragraph (3) insert—

“(3A)

The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) applies.”; and

(c)

in sub-paragraph (4), in the definition of “P”, before “68” insert “ 67G or ”.