# The Income Tax (Pay As You Earn) (Amendment) Regulations 2008, Regulation 9: Amendment of Income Tax (Pay As You Earn) Regulations 2003


In regulation 80 (determination of unpaid tax and appeal against determination)—
(a) in paragraph (1), for each iteration of “the Inland Revenue” substitute “HMRC”;
(b) in paragraph (2), for “The Inland Revenue” substitute “HMRC”; and
(c) insert after paragraph (3)—
“(3A) A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.”.

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Source: https://www.legislation.gov.uk/uksi/2008/782/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2008/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.