SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Pay As You Earn) Regulations 2003I1102

1

Regulation 81A(3) (employee’s appeal against direction notice)231 is amended as follows.

2

For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

3

In sub-paragraphs (a) and (b) omit “to them”.