Paragraph 110 Income Tax (Pay As You Earn) Regulations 2003
(1)
Regulation 204(8) (surcharge notice and appeal) is amended as follows.
(2)
For “Commissioners” substitute “tribunal”.
(3)
In sub-paragraphs (a), (b) and (c) omit “to them”.
Regulation 204(8) (surcharge notice and appeal) is amended as follows.
For “Commissioners” substitute “tribunal”.
In sub-paragraphs (a), (b) and (c) omit “to them”.