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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Employments) (Amendment No. 6) Regulations 1996 and shall come into force on 5th November 1996.

(2)

These Regulations shall have effect with respect to any PAYE settlement agreement entered into for the year 1996–97, whether or not before the coming into force of these Regulations, or for any subsequent year of assessment.