- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/12/2016)
- Gwreiddiol (a wnaed Fel)
The Income Tax (Pay As You Earn) Regulations 2003
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Changes over time for: Section 126
Alternative versions:
- 06/04/2004- Amendment
- 01/04/2009- Amendment
- 19/12/2016
Point in time
Status:
Point in time view as at 19/12/2016.
Changes to legislation:
There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 126.
Changes to Legislation
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Objection against deduction of taxU.K.
126.—(1) A reservist who objects to tax being deducted in accordance with regulation 124 (deduction at basic rate) must state the grounds of objection.
(2) On receiving the notice of objection, the Inland Revenue must make a determination whether income tax at the basic rate is to be deducted from the reserve pay.
(3) Regulation 125(2) (assumptions) applies for the purpose of making the determination.
(4) The Inland Revenue must notify the reservist of the determination.
(5) The Inland Revenue may amend the determination by agreement with the reservist.
(6) If the Inland Revenue and the reservist do not reach agreement, the reservist may appeal against the determination by giving notice to the Inland Revenue.
F1(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 126(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 107
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