# The Income Tax (Employments) (Amendment No. 3) Regulations 1996, Regulation 5: Amendments to the principal Regulations


In regulation 9(2), for sub-paragraph (a) and the word “or” immediately following it there shall be substituted—
“(a) the emoluments will be taken into account as Schedule D income in any assessment, or”.

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Source: https://www.legislation.gov.uk/uksi/1996/1312/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.