Paragraph 96 Income Tax (Pay As You Earn) Regulations 2003

(1)

Regulation 72A(6) (employer’s request for a direction and an appeal against refusal)^f1 is amended as follows.

(2)

After “under paragraph (4)” insert “that is notified to the tribunal”.

(3)

For “Commissioners” substitute “tribunal”.

(4)

For “they” substitute “the tribunal”.

(5)

For “Commissioners determine” substitute “tribunal determines”.

Annotations

f1: Regulations 72A to 72D were inserted by regulations 2 and 4 of S.I. 2004/851.