Related Commentary  

82  [Omitted by SI 2014/992, art. 9(5).]

History

Reg. 82 omitted by SI 2014/992, art. 9(5), with effect from 6 May 2014 in relation to payments which are due and payable in respect of the tax year 2014–15 and subsequent tax years.

In former reg. 82(1) “HMRC” substituted for “the Inland Revenue” by SI 2008/782, reg. 10, with effect from 6 April 2008.

In former reg. 82(4) “regulation 72(5), 72F” substituted for “regulation 72(5)” by SI 2008/782, reg. 10, with effect from 6 April 2008.

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