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Regulation 15 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

Original text. Later amendments are not shown.

In regulation 210C (appeals and interest)—

(a)

in paragraph (1) —

(i)

after “205” insert “or regulation 205A”, and

(ii)

before “specified information” insert “relevant annual return or”,

(b)

in paragraph (2) —

(i)

after sub-paragraph (a) insert—

“(aa)

the employer is not regarded as an employer the purposes of this Chapter”, and

(ii)

in sub-paragraph (b) after “205” insert “or regulation 205A”.