The Income Tax (Pay As You Earn) Regulations 2003

[F1Appeals: further provision for cases which fall within regulation 97R(2)U.K.

97W.  In a case which falls within regulation 97R(2) (date on which security is due), if the request mentioned in that provision is made before an appeal under regulation 97V(1) (appeals), regulation 97V(3)(a)(i) applies as if the words “the day after the day on which the notice was given” were “the day after the day on which HMRC notifies the employer of its decision”.]

Textual Amendments