Before regulation 73 and below the cross heading “Annual returns of relevant payments of tax” insert—

“Application of regulations 73 to 7572H.

Regulations 73 to 75 apply to—

(a)

non-Real Time Information employers,

(b)

Real Time Information employers in relation to tax years in which they were, for the whole of the tax year, non-Real Time Information employers, and

(c)

Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 in respect of a tax year.”.