PART 2Real Time Information
CHAPTER 1Amendments to the 2003 Regulations
Succession to a business: trade disputes44
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”.