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P46 (car)

Is P46(car) a legal requirement?

The requirement for the P46(car) from what I can see used to be wihtin SI 1994 /775 

This was repealed in ITEPA but I can't find any legislaiton reinstating it. Does anyone know where the legislaiton is for this now? 

Is there a penatly for non-submission for the employer? 

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By ms998
08th Nov 2017 17:03

In answer to my own question

SI2003/2682 Para 90

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