Regulation 4 Inspection and production of documents, etc

In regulation 78 (notice and certificate if tax may be unpaid)—

(a)

in paragraph (6) for “in accordance with regulation 97 (inspection of employer’s PAYE records)” substitute “under Schedule 36 to the Finance Act 2008^f1 (information and inspection powers)”; and

(b)

in paragraph (7) omit “, regulation 97 applies to that inspection and”.

Annotations

Footnotes

f1: 2008 c. 9. Schedule 36 is brought into force on 1st April 2009 by S.I. 2009/404 (C. 25).