# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 108: Income Tax (Pay As You Earn) Regulations 2003


(1) Regulation 127 (appeal to Commissioners) is amended as follows.
(2) In the heading, for “Commissioners” substitute “the tribunal”.
(3) In paragraph (1) for “appeal, the Commissioners” substitute “an appeal that is notified to the tribunal, the tribunal”.
(4) In paragraph (3) for “Commissioners determine” substitute “tribunal determines”.
(5) Omit paragraph (4).

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/108 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.