# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/110 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.