PART 5Real Time Information

Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made30

In regulation 75A (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made etc)32

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”.