PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

44 Succession to a business: trade disputes
In regulation 104 (succession to a business: trade disputes)—
(a) in paragraph (4), before “68(3)(b)” insert “67G(3)(b) (payments to and recoveries from HMRC for each tax period by Real Time Information employers) or, as the case may be,”, and
(b) in paragraph (5), before “68” insert “67G or”.