Exceptions to regulation 67B
21. In regulation 67D (exceptions to regulation 67B)(1)—
(a)in paragraph (1)—
(i)omit the “and” after sub-paragraph (c), and
(ii)after paragraph (d) insert—
“, and
(e)an employer to whom a direction has been given under paragraph (11)”,
(b)after paragraph (2) insert—
“(2A) Before 6th April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such an employer.”,
(c)in paragraph (3), for “A” at the beginning substitute “On and after 6th April 2014, a”,
(d)omit paragraphs (7) and (8), and
(e)after paragraph (10) insert—
“(11) Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—
(a)it is not reasonably practicable for an employer to make a return using an approved method of electronic communication, and
(b)it is the employer who delivers the return (and not some other person on the employer’s behalf)
they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communication.”.
Regulation 67D was inserted by regulation 27 of S.I. 2012/822.