The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Income Tax (Pay As You Earn) Regulations 2003 U.K.

100.—(1) Regulation 72G(3) (employee’s appeal against a direction notice)(1) is amended as follows.

(2) For “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

(3) In sub-paragraphs (a) and (b) omit “to them”.

Commencement Information

I1 Sch. 2 para. 100 in force at 1.4.2009, see art. 1(2)

(1)

Regulation 72G was inserted by regulations 2 and 7 of S.I. 2008/782.