Regulation 2

In regulation 54(4) of the Income Tax (Employments) Regulations 1993^f1 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^f2.”.

Annotations

Footnotes

f1: S.I. 1993/744.
f2: 1970 c. 9. Section 65 was amended by section 57(1) of the Finance Act 1984 (c. 43) and S.I. 1991/1625, and (prospectively) by paragraph 19 of Schedule 19 to the Finance Act 1994. Section 66 was amended by section 57(2) of the Finance Act 1984, paragraph 36 of Schedule 2 to the County Courts Act 1984 (c. 28), Part II of Schedule 1 to S.I. 1980/397 (N.I.3) and Part I of the Schedule to S.I. 1991/724 (L.5). Section 67 was amended by section 58(1) of, and Part III of Schedule 15 to, the Finance Act 1976 (c. 40), and by section 156 of the Finance Act 1995 (c. 4).