The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 No. 822

PART 2 Real Time Information

CHAPTER 1 Amendments to the 2003 Regulations

Recovery of tax and interest

40.  In regulation 84 (recovery of tax and interest)—

(a) in paragraph (1)(a) before “76(2)” insert “75A(10),”, and

(b) in Table 4 in paragraph (3), before “77(6)” insert “75A(10),”.