Amendment of the Social Security (Contributions) Regulations 2001

4.  In paragraph 21EA (failure to make a return under paragraph 21A or 21D)(1)—

(a) in sub-paragraph (3) omit “before 20th May following the tax year in question”; and

(b) in sub-paragraph (6)—

(i) at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and

(ii) for “a return under sub-paragraph (3)” substitute “that return”.

(1)

Paragraph 21EA was inserted by S.I. 2013/622.