Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
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).
Commencement Information
I1Sch. 2 para. 108 in force at 1.4.2009, see art. 1(2)