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

15.  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”, and

(ii) in sub-paragraph (b) after “205” insert “or regulation 205A”.