Income Tax (Pay As You Earn) (Amendment) Regulations 2004 come into force

The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 to provide a right of appeal against directions made under regulations 72 and 81 of those Regulations in relation to an amount of tax that an employer was required to deduct under the PAYE Regulations from a payment to an employee but failed to deduct. The Regulations can be viewed on the OPSI website.