Payments of earnings-related contributions quarterly by employerU.K.
This section has no associated Explanatory Memorandum
7. 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 ”.