# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 72D: Appeals: supplementary provisions

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

(1) This regulation applies to appeals under regulations 72A(4), 72B, 72C, 72G and 81A.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) This paragraph applies if in respect of the same error by an employer in relation to condition A in regulation 72(3)—
(a) more than one employee is appealing under regulation 72B; or
(b) there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B
...
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) 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.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/72D (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-72D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.