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The Income Tax (Pay As You Earn) (Amendment) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 851
- Regulation 3
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Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3.—(1) Amend regulation 72 as follows.
(2) In paragraph (2) after “In this regulation” insert “and regulations 72A and 72B”.
(3) After regulation (5) insert—
“(5A) Any direction under paragraph (5) must be made by notice (“the direction notice”), stating the date the notice was issued, to—
(a)the employer and the employee if condition A is met;
(b)the employee if condition B is met.
(5B) A notice need not be issued to the employee under paragraph (5A)(a) if neither the Inland Revenue nor the employer are aware of the employee’s address or last known address.”.
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