SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Incentive Payments for Voluntary Electric Communication of PAYE Returns) Regulations 200391
1
The Income Tax (Incentive Payments for Voluntary Electric Communication of PAYE Returns) Regulations 2003227 are amended as follows.
2
For regulation 6(4) to (7) substitute—
4
Section 31A(5) of the Management Act applies to an appeal under these Regulations as it applies to an appeal under section 31 of that Act.