# The Income Tax (Employments) (Amendment) Regulations 1998, Regulation 7: Amendments to the principal Regulations


(1) Regulation 25 shall be amended as follows.
(2) For the word “certificate”, wherever occurring, there shall be substituted the word “statement”.
(3) In paragraph (2) for sub-paragraph (b) there shall be substituted the following sub-paragraph–
“(b) forthwith either–
(i) send that copy to the inspector by whom code authorisations are normally issued to him, or
(ii) arrange for both the particulars specified in paragraphs (i) to (iv) of sub-paragraph (a) and the particulars contained in the statement to be transmitted electronically to that inspector.”

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Source: https://www.legislation.gov.uk/uksi/1998/2484/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.