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Link to original content: http://www.legislation.gov.uk/id/uksi/2009/2029
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2.Amendment of the Income Tax (Pay As You Earn) Regulations 2003
4.In regulation 203(default surcharge), after paragraph (7) insert—
5.For regulation 205 (mandatory use of electronic communications) substitute— Mandatory...
6.For the heading to regulation 206 (specified employers) substitute “Employers...
8.After regulation 206 insert— Relevant annual return (1) In this Chapter “relevant annual return” means the return...
9.In regulation 207 (specified information) omit sub-paragraph (e) of paragraph...
11.For regulation 209 (standards of accuracy and completeness) substitute— (1) Any relevant annual return or specified information delivered by...
12.For the heading to regulation 210 (penalty for failing to...
14.For regulation 210A (penalty: regulation 73 return and accompanying information...
15.In regulation 210C (appeals and interest)— (a) in paragraph (1)...
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