# The Income Tax (Employments) (Amendment No. 2) Regulations 1995, Regulation 5: Amendments to the principal Regulations


In regulation 49(5)—
(a) for sub-paragraph (b) there shall be substituted—
“(b) the Board are of the opinion that an employee in respect of whose emoluments the determination was made has received his emoluments knowing that the employer has wilfully failed to deduct the amount of tax which he was liable to deduct under these Regulations from those emoluments,”;
(b) the words “(without prejudice to the right of recovery from the employer)” shall be omitted;
(c) at the end there shall be added the words “, and, where the Board so direct, the employer shall not be liable to pay that part of that tax to the collector.”.

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Source: https://www.legislation.gov.uk/uksi/1995/447/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-2-regulations-1995/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.