Amendment of the Income Tax (Pay As You Earn) Regulations 2003
This
adran has no associated
Memorandwm Esboniadol
15. In regulation 210C (appeals and interest)—
(a)in paragraph (1) —
(i)after “205” insert “or regulation 205A”, and
(ii)before “specified information” insert “relevant annual return or”,
(b)in paragraph (2) —
(i)after sub-paragraph (a) insert—
“(aa)the employer is not regarded as an employer the purposes of this Chapter”, and
(ii)in sub-paragraph (b) after “205” insert “or regulation 205A”.