I haven't found it in the Incentive Payment Regs (SI2003/2495) or the Paye Regs (2003/2682).
Edit: on reflection, I think it's implied by Reg 4A(1) of the Incentive Payment Regs.
Thanks
chris prescott
Online incentive - statutory reference
I haven't found it in the Incentive Payment Regs (SI2003/2495) or the Paye Regs (2003/2682).
Edit: on reflection, I think it's implied by Reg 4A(1) of the Incentive Payment Regs.
Thanks
chris prescott