Simplified deduction scheme: tax year 2013-14
This section has no associated Explanatory Memorandum
4. In regulation 34 (simplified deduction scheme for personal employees)(1), 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.”.
(1)
Regulation 34 has been amended by regulation 64 of S.I. 2012/822.