18. In regulation 51 (late presentation of Form P45)—
(a)for paragraph (2) substitute—
“(2) If the employee gives Parts 2 and 3 of Form P45 to the employer before, as the case may be—
(a)the employer is required to send Form P46 to HMRC under regulations 47 to 49, or
(b)the employer is required to send the first return in relation to the employee under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B) to HMRC,
regulation 42 (procedure if employer receives Form P45) applies.”, and
(b)for paragraph (3)(a) substitute—
“(a)after, as the case may be—
(i)Form P46 is required to have been sent to HMRC, or
(ii)the employer is required to send the first return in relation to the employee under regulation 67B or 67D to HMRC,
but”.