PART 3Security for payment of PAYE
How information may be delivered to HMRC59
In regulation 213 (how information may be delivered by HMRC)—
a
in paragraph (3), beneath the entry relating to regulation 61(2) in Table 11, insert the following—
97Q(1), 97U(3)
notice of requirement for security
notice of requirement
yes
b
for paragraph (5) substitute—
5
References in paragraphs (2) and (4) to—
a
an employer include, in relation to regulations 97Q(1) (notice of requirement) and 97U(3) (outcome of application for reduction in the value of security held: further provision), any person to whom a notice under those regulations is given, and
b
an employer’s agent are to a person acting on behalf of the employer.