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