# The Income Tax (Employments) (Amendment) Regulations 1998, Regulation 4: Amendments to the principal Regulations


(1) Regulation 6 shall be amended as follows.
(2) After paragraph (3) there shall be added the following paragraph–
“(4) A code authorisation is issued and received for the purposes of these Regulations if either–
(a) it is contained in a document that is sent to the employer by the inspector, or
(b) it is transmitted to the employer electronically by the inspector.”

---
Source: https://www.legislation.gov.uk/uksi/1998/2484/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.