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”.