Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
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”.
Commencement Information
I1Sch. 2 para. 97 in force at 1.4.2009, see art. 1(2)