Regulation 97LH Application of Part 6 of TMAF1
Part 6 of TMA (collection and recovery) applies as if—
(a)
the amount of the PAYE debt were income tax charged on the relevant person,
(b)
the recovery notice were an assessment, and
(c)
the giving of the recovery notice were the matter complained of for the purposes of section 65(3) TMA (Magistrates’ court).
Annotations
Textual amendments
- F1
Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3