20. In regulation 80 (employer’s return where Class 1A contribution payable) M1—
(a)in paragraph (1)(c) for “emoluments” substitute “ general earnings ”;
(b)for paragraph (1A) substitute—
“(1A) The employer must render the return required by paragraph (1)—
(a)by sending it to the Board; or
(b)arranging for the information which it would contain to be delivered to an official computer system by an approved method of electronic communications.”; and
(c)omit paragraphs (1B) to (1F).
Marginal Citations
M1Paragraphs (1A) to (1F) of regulation 80 were inserted by regulations 2 and 3 of S.I. 2001/2187.