Amendments to the Social Security (Contributions) Regulations 2001
This section has no associated Explanatory Memorandum
6. In regulation 80(1) (return by employer), after paragraph (4), insert—
“(5) This regulation is subject to regulations 40C(2) and 40D(2).”.
(1)
Regulation 80 was amended by S.I. 2004/770 and 2012/821.