The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 No. 782

Amendment of Income Tax (Pay As You Earn) Regulations 2003

17.  In paragraph 21(3) of Schedule 1 (interest on tax overdue: application of regulation 82 to tax years from 1992-93 to 2003-04), for “regulation 72(5)” substitute “regulation 72(5), 72F”.