Regulation 72D Appeals: supplementary provisionsF1
United Kingdom
This regulation applies to appeals under regulations 72A(4), 72B, F272C, 72G and 81A.
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F3This paragraph applies if in respect of the same error by an employer in relation to condition A in regulation 72(3)—
more than one employee is appealing under regulation 72B; or
there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B
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Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled to be parties to the appeal.
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Annotations
Textual amendments
- F1
Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
- F2
Words in 72D(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 6
- F3
Words in reg. 72D(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 99(3)(a)
- F4
Reg. 72D(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 99(4)
Notes on ...
Textual amendments
- F1
Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)