# The Income Tax (Pay As You Earn) (Amendment) Regulations 2009, 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 (information and inspection powers)”; and
(b) in paragraph (7) omit “, regulation 97 applies to that inspection and”.

---
Source: https://www.legislation.gov.uk/uksi/2009/588/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.