SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Pay As You Earn) Regulations 2003I1108
1
Regulation 127 (appeal to Commissioners) is amended as follows.
2
In the heading, for “Commissioners” substitute “the tribunal”.
3
In paragraph (1) for “appeal, the Commissioners” substitute “an appeal that is notified to the tribunal, the tribunal”.
4
In paragraph (3) for “Commissioners determine” substitute “tribunal determines”.
5
Omit paragraph (4).