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10. In regulation 36 (interpretation)(1)—
(a)in the heading to regulation 36, after “Interpretation” insert “of Part 4”;
(b)omit the definition of “Form P46”;
(c)in the definition of “non-Real Time Information employer”, for “one within regulation 36A” substitute “a Real Time Information employer”;
(d)in the definition of “Real Time Information employer”, for “regulation 36A” substitute “regulation 2A of the PAYE Regulations”.
Regulation 36 was amended by S.R. 2012 No. 136 and S.R. 2021 No. 260.
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