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

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/96 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.