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The Income Tax (Pay As You Earn) (Amendment) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 782
- Regulation 9
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Amendment of Income Tax (Pay As You Earn) Regulations 2003
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9. In regulation 80 (determination of unpaid tax and appeal against determination)—
(a)in paragraph (1), for each iteration of “the Inland Revenue” substitute “HMRC”;
(b)in paragraph (2), for “The Inland Revenue” substitute “HMRC”; and
(c)insert after paragraph (3)—
“(3A) A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.”.
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