Paragraph 108 Income Tax (Pay As You Earn) Regulations 2003I1

Regulation 127 (appeal to Commissioners) is amended as follows.

In the heading, for “Commissioners” substitute “the tribunal”.

In paragraph (1) for “appeal, the Commissioners” substitute “an appeal that is notified to the tribunal, the tribunal”.

In paragraph (3) for “Commissioners determine” substitute “tribunal determines”.

Omit paragraph (4).