Failure to surrender allowances
This section has no associated Explanatory Memorandum
20. In regulation 54(1)—
(a)in paragraph (1), omit “or regulation 42A”;
(b)in paragraph (2A), omit sub-paragraphs (a) and (b);
(c)in paragraph (7)—
(i)omit sub-paragraph (a),
(ii)in sub-paragraph (ca)—
(aa)in paragraph (i), omit “regulation 35(3) or”,
(bb)omit paragraph (ii) (but not the “or” which follows it).
(1)
Amended by regulation 14 of S.I. 2014/3125, regulation 2 of S.I. 2017/1207 and regulation 20 of S.I. 2019/1440.