# The Income Tax (Employments) (Amendment) Regulations 1996, Regulation 3: Amendments to the principal Regulations


In regulation 23—
(a) in paragraph (2) for sub-paragraphs (g) and (h) there shall be substituted—
“(g) the cumulative emoluments at the date of the payment referred to in sub-paragraph (f) above and the corresponding total net tax deducted, and
(h) if the employee has been employed in more than one employment during the year, the cumulative emoluments relating to the last employment, and the corresponding total net tax deducted.”;
(b) in paragraphs (3) and (4) for the word “two”, wherever it occurs, there shall be substituted “three”.

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Source: https://www.legislation.gov.uk/uksi/1996/804/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.