xmlns:atom="http://www.w3.org/2005/Atom"
2. In the Employers’ Duties (Implementation) Regulations 2010(1), in regulation 4B (deferral of automatic enrolment for post-staging employers)(2)—
(a)in paragraph (5) for “beginning with” substitute “after”; and
(b)in paragraph (7)(a) for paragraph (i) substitute—
“(i)who first pays PAYE income in respect of any worker on or after 1st October 2017; or”.
Regulation 4B was inserted by S.I. 2017/347.