Related Commentary  

18(1)  An employee who objects to the determination of a code must state the grounds of objection.

18(2)  On receiving the notice of objection the Inland Revenue may amend the determination of the code by agreement with the employee.

18(3)  If the Inland Revenue and employee do not reach agreement, the employee may appeal against the determination of the code by giving notice to the Inland Revenue.

18(4)  On an appeal that is notified to the tribunal, the tribunal must determine the code in accordance with these Regulations.

18(5)  [Omitted by SI 2009/56, art. 3(2) and Sch. 2, para. 94(4).]


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