xmlns:atom="http://www.w3.org/2005/Atom"
18. In regulation 206(2) (employers)(1), after sub-paragraph (e) insert—
“and,
(f)an employer to whom a direction has been given under regulation 67D (exceptions to regulation 67B)(2) or regulation 142 (direct collection: employee to report payments)(3)”.
Paragraph (2) has been substituted and amended by regulation 7 of S.I. 2009/2029 and amended by regulation 9 of S.I. 2010/668 and by regulation 10 of S.I. 2013/521.
Regulation 67D was relevantly amended by the insertion of paragraph (11) by regulation 21 of S.I. 2013/521.
Regulation 142 has substituted by regulation 11 of these Regulations.