How information may be delivered to HMRC
This section has no associated Explanatory Memorandum
59. 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.”.