Related Commentary  

92(1)  Paragraph (3) applies if–

(a)information has not been provided by the employer under regulation 91(1) solely because either–

(i)the total amount of payments and other benefits awarded in the tax year in respect of the employee is estimated in accordance with regulation 91(2)(c) not to exceed £30,000, or

(ii)the award made in the tax year consisted of payments only, and

(b)there is a change in the award in a subsequent tax year.

92(2)  “Change in the award”  means–

(a)that there is a change in–

(i)the amount of the payments awarded, or

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