The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Pay As You Earn) Regulations 2003 U.K.

96.—(1) Regulation 72A(6) (employer’s request for a direction and an appeal against refusal)(1) 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”.

Commencement Information

I1 Sch. 2 para. 96 in force at 1.4.2009, see art. 1(2)

(1)

Regulations 72A to 72D were inserted by regulations 2 and 4 of S.I. 2004/851.