Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made
This section has no associated Explanatory Memorandum
30. In regulation 75A (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made etc)(1)—
(a)in paragraph (3)—
(i)in sub-paragraph (a) after “employers)”, insert “as adjusted by regulation 67H(2) where appropriate,”, and
(ii)in sub-paragraph (b) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate”,
(b)in paragraph (4) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”, and
(c)in paragraph (10)(a) after “67G” insert “, where appropriate”.
(1)
Regulation 75A was inserted by regulation 35 of S.I. 2012/822.