http://www.legislation.gov.uk/uksi/2004/851/regulation/1/made

The Income Tax (Pay As You Earn) (Amendment) Regulations 2004

Income tax

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) to provide a right of appeal against directions made under regulations 72 and 81 of those Regulations in relation to an amount of tax that an employer was required to deduct under the PAYE Regulations from a payment to an employee but failed to deduct.