PART 5Real Time Information
Power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made30
In regulation 75A (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made etc)32—
a
in paragraph (3)—
i
in sub-paragraph (a) after “employers)”, insert “as adjusted by regulation 67H(2) where appropriate,”, and
ii
in sub-paragraph (b) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate”,
b
in paragraph (4) after “67G” insert “, as adjusted by regulation 67H(2) where appropriate,”, and
c
in paragraph (10)(a) after “67G” insert “, where appropriate”.