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72B.—(1) An employee may appeal against a direction notice under regulation 72(5A)(a)—
(a)by notice to the Inland Revenue,
(b)within 30 days of the issue of the direction notice,
(c)specifying the grounds of the appeal
(2) For the purpose of paragraph (1) the grounds of appeal are that—
(a)the employer did not act in good faith,
(b)the employer did not take reasonable care, or
(c)the excess is incorrect.
(3) On an appeal under paragraph (1) [F2that is notified to the tribunal, the tribunal] may—
(a)if it appears F3... that the direction notice should not have been made, set aside the direction notice; or
(b)if it appears F3... that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.]
Textual Amendments
F1Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4
F2Words in reg. 72B(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 97(2)
F3Words in reg. 72B(3)(a)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 97(3)