Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 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.