# The Income Tax (Employments) (Amendment No. 6) Regulations 1996, Regulation 3: Transitional provision


A PAYE settlement agreement to which these Regulations apply that is entered into before the date of coming into force of these Regulations shall have effect for the purposes of these Regulations and of the principal Regulations as amended by these Regulations as if it had been entered into on or after that date; and accordingly—
(a) income to which the agreement applies that arises before that date, and
(b) sums accounted for by the employer in accordance with the agreement before that date,
shall be treated for those purposes as arising or accounted for on or after that date.

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Source: https://www.legislation.gov.uk/uksi/1996/2631/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-no-6-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.