Paragraph 100 Income Tax (Pay As You Earn) Regulations 2003

(1)

Regulation 72G(3) (employee’s appeal against a direction notice)^f1 is amended as follows.

(2)

For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

(3)

In sub-paragraphs (a) and (b) omit “to them”.

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