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7. In paragraph 11 of Schedule 4 (payment of earnings related contributions quarterly by employer)—
(a)in sub-paragraph (2), after “tax quarter” insert “(and, where required, reported under paragraph 21A or 21D)”;
(b)after sub-paragraph (3) insert—
“(3A) The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) applies.”; and
(c)in sub-paragraph (4), in the definition of “P”, before “68” insert “67G or”.
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