SCHEDULE 2 U.K.Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Pay As You Earn) Regulations 2003 U.K.

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

I1 Sch. 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.