Amendment of Income Tax (Pay As You Earn) Regulations 200311
1
Regulation 84 (recovery of tax and interest) is amended as follows.
2
In paragraph (2), after the words “the recovery of the unpaid amount” insert “or combined amount and any interest on it”.
3
In paragraph (3), in paragraph (a) in column 2 of the second item in Table 4 (period relating to regulations 77(6), 78(8) and 82(2)) after the words “the date on which the unpaid amount” insert “or combined amount and any interest on it”.
4
In paragraph (4), after the words “the unpaid amount” insert “or combined amount and any interest on it”.
5
In paragraph (5), after the words “The unpaid amount” insert “or combined amount and any interest on it”.