SCHEDULE 2 Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Pay As You Earn) Regulations 2003

108.—(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).