PART 3Real Time Information
CHAPTER 1Real Time Information
Payments to and recoveries from HMRC for each tax period by Real Time Information employers: return under paragraph 21E(6) or 21EA(3)9
1
In paragraph 11ZA(1) (payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6)) after “21E(4)” insert “, or paragraph 21EA(3) (failure to make a return under paragraph 21A or 21D of Schedule 4)”.
2
Accordingly, in the heading of paragraph 11ZA after “21E(6)” insert “or 21EA(3)”.