Amendment of the Income Tax (Pay As You Earn) Regulations 200315
In regulation 210C (appeals and interest)—
a
in paragraph (1) —
i
after “205” insert “or regulation 205A”, and
ii
before “specified information” insert “relevant annual return or”,
b
in paragraph (2) —
i
after sub-paragraph (a) insert—
aa
the employer is not regarded as an employer the purposes of this Chapter
ii
in sub-paragraph (b) after “205” insert “or regulation 205A”.