Related Commentary  

81(1)  This regulation applies if–

(a)any part of the tax determined under regulation 80 is not paid within 30 days from the date on which the determination became final and conclusive, and

(b)condition A or B is met in relation to an employee.

81(2)  Condition A is that the Inland Revenue are of the opinion that the employee in respect of whose relevant payments the determination was made has received those payments knowing that the employer has wilfully failed to deduct the amount of tax which should have been deducted from those payments.

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