The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009

s.001

Citation, commencement, transitional and interpretation

s.002

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

s.003

In regulation 184B (application of other regulations)—

s.004

In regulation 203(default surcharge), after paragraph (7) insert—

s.005

For regulation 205 (mandatory use of electronic communications) substitute— Mandatory...

s.006

For the heading to regulation 206 (specified employers) substitute “Employers...

s.007

In regulation 206— (a) for paragraph (2) substitute—

s.008

After regulation 206 insert— Relevant annual return (1) In this Chapter “relevant annual return” means the return...

s.009

In regulation 207 (specified information) omit sub-paragraph (e) of paragraph...

s.010

In regulation 208 (e-filing notice and appeals)—

s.011

For regulation 209 (standards of accuracy and completeness) substitute— (1) Any relevant annual return or specified information delivered by...

s.012

For the heading to regulation 210 (penalty for failing to...

s.013

In regulation 210— (a) before paragraph (1) insert—

s.014

For regulation 210A (penalty: regulation 73 return and accompanying information...

s.015

In regulation 210C (appeals and interest)— (a) in paragraph (1)...