HC Deb 31 July 1952 vol 504 c174W
85. Mr. Renton

asked the Chancellor of the Exchequer whether he will take steps to ensure that pay-as-you-earn deductions from salaries and pay relating to previous under-assessments are not made until the taxpayer concerned has had an opportunity of appealing.

Mr. Boyd-Carpenter

The P.A.Y.E. Regulations specifically provide for a code number to remain in operation pending the hearing of an appeal against it. If my hon. Friend has a particular case in mind, I will have it looked into if he will send me details.