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The Income Tax (Pay As You Earn) Regulations 2003

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Changes over time for: Section 72D

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Status:

Point in time view as at 14/12/2015.

Changes to legislation:

There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 72D. Help about Changes to Legislation

[F1Appeals: supplementary provisionsU.K.

72D.(1) This regulation applies to appeals under regulations 72A(4), 72B, [F272C, 72G and 81A].

F3(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) [F4This paragraph applies if] in respect of the same error by an employer in relation to condition A in regulation 72(3)—

(a)more than one employee is appealing under regulation 72B; or

(b)there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B

F5...

F6(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7(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.]

F8(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

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