SCHEDULE 2 Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Incentive Payments for Voluntary Electric Communication of PAYE Returns) Regulations 2003

91.—(1) The Income Tax (Incentive Payments for Voluntary Electric Communication of PAYE Returns) Regulations 2003(1) 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.”.

(1)

S.I. 2003/2495.