SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Pay As You Earn) Regulations 2003
97.
(1)
Regulation 72B(3) (employee’s appeal against a direction where condition A is met) is amended as follows.
(2)
For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”, and
(3)
In sub-paragraphs (a) and (b) omit “to them”.