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

S.I. 1995/1223 · made 4 May 1995

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).

Made under: Income and Corporation Taxes Act 1988 (Section 203)

## Introductory text

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 1988, hereby make the following Regulations:

## 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 1993 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 Act.”.

## 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).

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Source: https://www.legislation.gov.uk/uksi/1995/1223 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1995
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.