介绍性文本1.引文、开始、过渡和解释2.所得税（现收现付）条例20033的修订。在条例184B（其他条例的适用）中-4.在条例203（违约附加费）中，在第（7）款后，在第205条（电子通信的强制性使用）中插入-5.代替第206条（指定雇主）标题中的强制性6.代替第206条（a）款中的“雇主7.代替第（2）款中的替代-8.在第206条后，在本章中插入-相关的年度报告（1）“相关“年度申报表”是指申报表。9.在第207条（特定信息）中，省略第208条（电子申报通知和上诉）第11条第10款（e）项。在第209条（准确性和完整性标准）中，替换为（1）在第210条标题下由第12条提交的任何相关年度申报表或特定信息（未遵守第210条第13款的处罚—（a）在第（1）款前插入-14。在第210A条（处罚:第73条报税表和随附信息。15.在第210C条（上诉和利息）—（a）在第（1）款中。签署解释性说明

Introductory Text1.Citation, commencement, transitional and interpretation2.Amendment of the Income Tax (Pay As You Earn) Regulations 20033.In regulation 184B (application of other regulations)—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.7.In regulation 206— (a) for paragraph (2) substitute—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.10.In regulation 208 (e-filing notice and appeals)—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.13.In regulation 210— (a) before paragraph (1) insert—14.For regulation 210A (penalty: regulation 73 return and accompanying information.15.In regulation 210C (appeals and interest)— (a) in paragraph (1).SignatureExplanatory Note