16. In regulation 59E—
(a)in paragraph (1)—
(i)omit the “or” after sub-paragraph (c), and
(ii)in paragraph (d), for “.” substitute—
“, or
(e)an employer to whom a direction has been given under regulation 67D (11) of the the PAYE Regulations.”;
(b)after paragraph (2), insert—
“(2A) Before 6 April 2014, a Real Time Information employer to whom this regulation applies may proceed as if the employer were a non-Real Time Information employer and the provisions of these Regulations apply accordingly to such employer.”;
(c)in paragraph (3), substitute “On and after 6 April 2014, the” for “An”; and
(d)omit paragraphs (7) and (8).