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The Income Tax (Employments) (Amendment) Regulations 1998

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Amendments to the principal Regulations

9.—(1) Regulation 27 shall be amended as follows.

(2) In paragraph (1) for the words from “forthwith” to the end there shall be substituted the words

  • forthwith either–

    (a)

    send to the inspector the statement mentioned in regulation 23(1), or the statement mentioned in regulation 30(4), as the case may require, together with the three copies of the statement mentioned in regulation 23(3), and insert on the statement the name and address of the personal representative of the deceased employee, if they are known to him, or

    (b)

    arrange for the particulars contained in that statement, or which would otherwise fall to be inserted or included on that statement in accordance with sub-paragraph (a) of this paragraph or paragraph (2), to be transmitted electronically to the inspector.

(3) In paragraph (2) for the word “certificate”, wherever occurring, there shall be substituted the word “statement”.

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