9 Amendment of Income Tax (Pay As You Earn) Regulations 2003
In regulation 80 (determination of unpaid tax and appeal against determination)—
(a) in paragraph (1), for each iteration of “the Inland Revenue” substitute “HMRC”;
(b) in paragraph (2), for “The Inland Revenue” substitute “HMRC”; and
(c) insert after paragraph (3)—

“3A A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.”

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