|Made||14th October 2004|
|Coming into operation||22nd November 2004|
For regulation 28 there shall be substituted -
In regulation 32, for paragraph (1) there shall be substituted -
he shall be treated as having made an election for the purposes of these Regulations.".
In regulation 41 -
In regulation 43(5) for the words "regulation 21 of the Income Tax Regulations" there shall be substituted "regulation 26 of the PAYE Regulations".
16. In regulation 50 for the words "regulation 23(1) of the Income Tax Regulations" there shall be substituted "regulation 36(2)(a) of the PAYE Regulations".
17. In regulation 51 -
After regulation 52 there shall be included the following regulations -
In the application of regulation 210 of the PAYE Regulations (penalties and appeals) for the purposes of these Regulations an employer shall not be liable to a penalty as a result of this regulation if the employer has been liable to a penalty for failing to comply with regulation 205 of the PAYE Regulations or regulation 90N of the Social Security (Contributions) Regulations 2001 in relation to the same year of assessment.".
Sealed with the Official Seal of the Department for Employment and Learning on
14th October 2004.
A senior officer of the Department for Employment and Learning
 S.R. 1999 No. 481, Article 5(b) and Schedule 3 Part II transferred functions from the Department of Education to the Department of Higher and Further Education, Training and Employment which is now renamed the Department for Employment and Learningback