Paragraph 102 Income Tax (Pay As You Earn) Regulations 2003
(1)
Regulation 81A(3) (employee’s appeal against 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”.
Annotations
Footnotes
- f1
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Regulation 81A was inserted by regulations 2 and 6 of S.I. 2004/851.