# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 127: Appeal to the tribunal

Extent: E+W+S+N.I.

(1) On an appeal that is notified to the tribunal, the tribunal must determine whether income tax at the basic rate is to be deducted from the reserve pay.
(2) Regulation 125(2) (assumptions) applies for the purpose of making the determination.
(3) If, on appeal, the tribunal determines that tax is not to be deducted from the reserve pay, the Inland Revenue must give notice of the determination to the Ministry.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/127 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-127
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.