# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 97: Income Tax (Pay As You Earn) Regulations 2003

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

(1) Regulation 72B(3) (employee’s appeal against a direction where condition A is met) is amended as follows.
(2) For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”, and
(3) In sub-paragraphs (a) and (b) omit “to them”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/97 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.