Inspection and production of documents, etc4.
In regulation 78 (notice and certificate if tax may be unpaid)—
(a)
in paragraph (6) for “in accordance with regulation 97 (inspection of employer’s PAYE records)” substitute “under Schedule 36 to the Finance Act 20087 (information and inspection powers)”; and
(b)
in paragraph (7) omit “, regulation 97 applies to that inspection and”.