SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Pay As You Earn) Regulations 2003
96.
(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”.