The Income Tax (Pay As You Earn) (Amendment) Regulations 2013

Large employers required to make specified payments electronically

This section has no associated Explanatory Memorandum

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.