Paragraph 104 Income Tax (Pay As You Earn) Regulations 2003

(1)

Regulation 97H (procedure on appeals)^f1 is amended as follows.

(2)

In paragraph (1) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(3)

In paragraph (3)—

(a)

for “Special Commissioners” substitute “tribunal”; and

(b)

in sub-paragraph (b) for “their opinion” substitute “the tribunal’s opinion”;

(4)

In paragraph (4) for “Special Commissioners determine” substitute “tribunal determines”;

(5)

In paragraph (5) for “Special Commissioners” substitute “tribunal”;

(6)

In paragraph (7)—

(a)

for “Special Commissioners” substitute “tribunal”; and

(b)

for “their opinion” substitute “the tribunal’s opinion”.

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