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The Income Tax (Employments) (Amendment No. 3) Regulations 1995

S.I. 1995/1223 · Made 4 May 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 4th May 1995

Laid before the House of Commons 4th May 1995

Coming into force 25th May 1995

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 1; section 203(2) was amended by section 128(1) of the Finance Act 1988 (c. 39) and (prospectively) by paragraph 38 of Schedule 19, and Part V(23) of Schedule 26, to the Finance Act 1994 (c. 9).

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Income Tax (Employments) (Amendment No. 3) Regulations 1995 and shall come into force on 25th May 1995.

2

In regulation 54(4) of the Income Tax (Employments) Regulations 1993f1 for the words from “for the purposes of” to the end there shall be substituted the words “for the purposes of proceedings under sections 65, 66 and 67 of the Management Actf2.”.

Signature

S. C. T. Matheson

C. W. Corlett

Two of the Commissioners of Inland Revenue

4th May 1995

Explanatory note

(This note is not part of the Regulations)

These Regulations amend regulation 54(4) of the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (recovery of PAYE tax) so as to omit the reference to summary proceedings. The change reflects an amendment made by section 156 of the Finance Act 1995 (c. 4) to section 67 of the Taxes Management Act 1970 (c. 9) (proceedings for tax in sheriff court).