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The Income Tax (Pay As You Earn) (Amendment) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 588
- Regulation 4
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4. In regulation 78 (notice and certificate if tax may be unpaid)—
(a)in paragraph (6) for “in accordance with regulation 97 (inspection of employer’s PAYE records)” substitute “under Schedule 36 to the Finance Act 2008(1) (information and inspection powers)”; and
(b)in paragraph (7) omit “, regulation 97 applies to that inspection and”.
(1)
2008 c. 9. Schedule 36 is brought into force on 1st April 2009 by S.I. 2009/404 (C. 25).
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