3 Consequential provision
Regulation 67EA(5) (failure to make a return under regulation 67B or 67D) of the Income Tax (Pay As You Earn) Regulations 2003 is amended by inserting at the end of the text “, but this paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year”.
Regulation 67EA was inserted by regulation 23 of S.I. 2013/521.