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Explanatory note

Original text. Later amendments are not shown.

(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).