Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
102.—(1) Regulation 81A(3) (employee’s appeal against direction notice)(1) 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”.
Commencement Information
I1Sch. 2 para. 102 in force at 1.4.2009, see art. 1(2)
(1)
Regulation 81A was inserted by regulations 2 and 6 of S.I. 2004/851.