Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
101.—(1) Regulation 80 (determination of unpaid tax and appeal against determination) is amended as follows.
(2) In paragraph (5) omit “(other than section 55)”.
(3) Omit paragraph (6).
Commencement Information
I1Sch. 2 para. 101 in force at 1.4.2009, see art. 1(2)