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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 2
- Paragraph 98
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Income Tax (Pay As You Earn) Regulations 2003
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98.—(1) Regulation 72C(3) (employee’s appeal against a direction where condition B is met) is amended as follows.
(2) For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”.
(3) In sub-paragraphs (a) and (b) omit “to them”.
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