Related Commentary  Related Cases

84(1)  In this regulation, “the unpaid amount”  means any amount of tax or interest which–

(a)an employer is liable to pay under regulation 75A(10), 76(2), 77(6), 78(8) or 79(2)(b);

(b)an employee is liable to pay under regulation 72(7) or regulation 81(6).

84(2)  Part 6 of TMA (collection and recovery) applies to the recovery of the unpaid amount or combined amount and any interest on it as if it were income tax charged on the employer or employee (as the case may be) but with the modification indicated in paragraph (3).

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