17. In regulation 46(2) (Form P46 where employer does not receive Form P45 and code not known)(1)—
(a)in paragraph (a) of the first Statement A and paragraph (b) of the first Statement B, for “or incapacity benefit” substitute “, incapacity benefit or employment and support allowance”,
(b)in the second Statement A, for “more than 6 months” substitute “183 days or more”, and
(c)in the second Statement B, for “6 months” substitute “183 days”.
Regulation 46(2) has been amended by regulation 3(3) of S.I. 2005/2691 and regulation 3(3) of S.I. 2009/588.