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The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

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Determination of unpaid tax and appeal against determination

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38.  In regulation 80 (determination of unpaid tax and appeal against determination)—

(a)in paragraph (1)—

(i)before “68” insert “67G or”, and

(ii)before “76,” insert “75A,”,

(b)after paragraph (1) insert—

“(1A) In paragraph (1), the reference to tax payable for a tax year under regulation 67G includes a reference to any amount the employer was liable to deduct from employees during the tax year whether or not that amount was included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).”, and

(c)in paragraph (4), before “68” insert “67G or”.

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