# The Income Tax (Employments) (Amendment No. 3) Regulations 1996, Regulation 13: Amendments to the principal Regulations


For regulation 99 there shall be substituted—
“Assessment
99 Nothing in these Regulations shall prevent an assessment (whether made under section 9 of the Management Act or otherwise) being made in respect of income assessable to income tax for any year.”

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Source: https://www.legislation.gov.uk/uksi/1996/1312/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.