# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97LH: Application of Part 6 of TMA


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).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97LH (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97LH
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.