Paragraph 99 Income Tax (Pay As You Earn) Regulations 2003I1

United Kingdom

(1)

Regulation 72D (appeals: supplementary provisions) is amended as follows.

(2)

Omit paragraphs (2), (3) and (5) to (7).

(3)

In paragraph (4)—

(a)

for “If” substitute “This paragraph applies if”; and

(b)

omit “the Commissioners who are to determine the appeals are given in paragraphs (5) to (7)”.

(4)

For paragraph (8) substitute—

“(8)
Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled to be parties to the appeal.”.

(5)

Omit paragraph (9).

Annotations

Commencement

I1: Sch. 2 para. 99 in force at 1.4.2009, see art. 1(2)