http://www.legislation.gov.uk/uksi/2004/851/signature/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.
Nick MontaguDave HartnettTwo of the Commissioners of Inland Revenue