# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009, Regulation 15: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


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”.

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Source: https://www.legislation.gov.uk/uksi/2009/2029/regulation/15 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2009/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.