OpenLegislation

Paragraph 98 Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

(1)

Regulation 72C(3) (employee’s appeal against a direction where condition B is met) is amended as follows.

(2)

For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(3)

In sub-paragraphs (a) and (b) omit “to them”.