This section has no associated Explanatory Memorandum
8. In regulation 72E(1) (conditions where regulation 72F applies)(1)—
(a)in sub-paragraph (a), for “an employee has” substitute “one or more employees have”, and
(b)for sub-paragraph (b)(i), substitute—
“(i)is likely to have been self-assessed by one or more of the employees, or”.
(1)
Regulation 72E was inserted by regulation 7 of S.I. 2008/782.