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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 10
- CHAPTER 4
- Regulation 210C
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Changes over time for: Section 210C
Alternative versions:
- 06/04/2009- Amendment
- 13/08/2009- Amendment
- 06/04/2011- Amendment
- 06/04/2011
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Point in time view as at 06/04/2011.
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There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 210C.
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[F1Appeals and interestU.K.
210C.—(1) An employer is not liable to a penalty if the employer had a reasonable excuse for failing to comply with regulation 205 F2... which had not ceased at the time the F3... specified information was delivered.
(2) A notice of appeal against a determination under section 100 of TMA of a penalty can only be on the grounds that—
F4(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5(aa)the employer is not regarded as an employer the purposes of this Chapter]
(b)the employer did comply with regulation 205 F2...,
(c)the amount of the penalty is incorrect, or
(d)paragraph (1) applies.
F6(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Section 103A of TMA (interest on penalties) applies to this penalty.]
Textual Amendments
F1Regs. 210-210C substituted for reg. 210 (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 20
F2Words in reg. 210C omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(a)
F3Words in reg. 210C(1) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(b)
F4Reg. 210C(2)(a) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(c)
F5Reg. 210C(2)(aa) inserted (13.8. 2009 with effect in relation to the tax year 2009-10 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (S.I. 2009/2029), regs. 1(2)(4), 15(b)(i) (with reg. 1(5)(6))
F6Reg. 210C(3) omitted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 12(3)(d)
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