PART 5Real Time Information

Large employers required to make specified payments electronically

36.  In regulation 199(2) (large employers required to make specified payments electronically)(1) after the first occurrence of “employers)” insert “, as adjusted by regulation 67H(2) where appropriate,”.

(1)

Regulation 199(2) has been amended by regulation 6 of S.I. 2010/668 and by regulation 47 of S.I. 2012/822.