# The Income Tax (Employments) (Amendment No. 3) Regulations 1996, Regulation 8: Amendments to the principal Regulations


(1) In regulation 49, for paragraph (8) there shall be substituted—
“(8) An appeal against a determination under this regulation that is to be brought before the General Commissioners shall be brought before the General Commissioners for the division in which the determination was made.”
(2) Paragraph (1) shall have effect in relation to any appeal made on or after the date of coming into force of these Regulations against a determination in respect of the year 1996—97 or any subsequent year of assessment.

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Source: https://www.legislation.gov.uk/uksi/1996/1312/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1996/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.