# The Income Tax (Pay As You Earn) (Amendment) Regulations 2010, Regulation 3: Determinations


In regulation 80(5) (determination of unpaid tax and appeal against determination) and regulation 110(4) (formal determination of tax payable by the employer) after “5” insert “, 5A”.

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Source: https://www.legislation.gov.uk/uksi/2010/668/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2010/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.