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The Income Tax (Pay As You Earn) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2682
- PART 4
- CHAPTER 4
- Regulation 97H
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Changes over time for: Section 97H
Version Superseded: 01/04/2009
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- 06/08/2007- Amendment
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[F1Procedure on appealsU.K.
97H.—(1) On an appeal the Special Commissioners shall uphold or quash the transfer notice.
(2) The general rule in paragraph (1) is subject to the following qualifications.
(3) In the case of the ground of appeal specified in regulation 97G(3)(a), the Special Commissioners shall investigate the matter and shall—
(a)uphold the amount of the relevant PAYE debt specified in the transfer notice, or
(b)reduce or increase the amount of the relevant PAYE debt specified in the transfer notice to such amount as in their opinion is just and reasonable.
(4) If the Special Commissioners determine the amount of the relevant PAYE debt of a managed service company under paragraph (3), that amount is conclusive as to the amount of that relevant PAYE debt in any later appeal relating to that debt.
(5) In the case of the ground of appeal specified in regulation 97G(3)(f), the Special Commissioners may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—
(6) In paragraph (5)—
RA means the reduced amount;
P means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);
TP means the number of days in the tax periods specified in the transfer notice;
AS means the amount specified in the transfer notice.
(7) In the case of the ground of appeal specified in regulation 97G(3)(k), the Special Commissioners may reduce the amount specified in the transfer notice to such amount as in their opinion is just and reasonable.]
Textual Amendments
F1Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2
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