Paragraph 96 Income Tax (Pay As You Earn) Regulations 2003I1
United Kingdom
(1)
Regulation 72A(6) (employer’s request for a direction and an appeal against refusal)f1 is amended as follows.
(2)
After “under paragraph (4)” insert “that is notified to the tribunal”.
(3)
For “Commissioners” substitute “tribunal”.
(4)
For “they” substitute “the tribunal”.
(5)
For “Commissioners determine” substitute “tribunal determines”.
Annotations
Commencement
- I1
Sch. 2 para. 96 in force at 1.4.2009, see art. 1(2)
Footnotes
- f1
-
Regulations 72A to 72D were inserted by regulations 2 and 4 of S.I. 2004/851.