PART 3Closure of the Simplified Deduction Scheme
Simplified deduction scheme: tax year 2013-144
In regulation 34 (simplified deduction scheme for personal employees)9, before paragraph (1), insert—
A1
This regulation only applies to employers who are care and support employers for the purposes of regulation 67D(10) (exceptions to regulation 67B) of these Regulations.
Simplified deduction scheme: tax year 2014-15 and subsequent tax years5
Regulations 34 and 35 (simplified deduction scheme: records) are omitted.
Consequential amendments
6
In regulation 2(1) (interpretation)10—
a
in paragraph (b) of the definition of “deductions working sheet”, omit “regulations 34 and 35 (simplified deduction scheme), and”, and
b
in paragraph (a) of the definition of “tax period”, omit “regulation 34 (simplified deduction scheme for personal employees) or”.
7
In the lists in regulations 10(4) (application to agencies and agency workers), 11(2) (application to pension payers and pensioners)11 and 12(2) (application to other payers and payees), omit the references to regulations 34 and 35.
8
In the list in regulation 62(3) (deductions in respect of notional payments)12, omit the reference to regulation 34.
9
Omit regulation 97O(1)(c) (employers)13.
10
Omit regulation 206(2)(d) (employers)14.
11
In Table 10 in regulation 211(4) (how information must or may be delivered by employers)15, omit the references to regulation 35.