SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Pay As You Earn) Regulations 2003I196
1
Regulation 72A(6) (employer’s request for a direction and an appeal against refusal)229 is amended as follows.
2
After “under paragraph (4)” insert “that is notified to the tribunal”.
3
For “Commissioners” substitute “tribunal”.
4
For “they” substitute “the tribunal”.
5
For “Commissioners determine” substitute “tribunal determines”.