# The Income Tax (Employments) (Amendment No. 5) Regulations 1996, Regulation 3


In regulation 29, for paragraph (1) there shall be substituted the following paragraph—
“(1) This regulation applies to an employee within regulation 28(1)(a) who certifies, on a form provided by the Board and delivered to the employer—
(a) that he is taking up employment for the first time after a period of full-time education,
(b) that he has not made a claim as defined in regulation 81, and
(c) that he is not in receipt of a pension.”

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Source: https://www.legislation.gov.uk/uksi/1996/2554/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-5-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.