Modification of the requirements of regulation 67B: notional payments
This section has no associated Explanatory Memorandum
20. In regulation 67C (modification of the requirements of regulation 67B: notional payments)(1) for paragraph (2) substitute—
“(2) If the employer is unable to comply with the requirements in regulation 67B(1) to deliver the information required by that regulation on or before making the relevant payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the tax month in which the payment is made.”.
(1)
Regulation 67C was inserted by regulation 27 of S.I. 2012/822.