# The Income Tax (Employments) (Amendment) Regulations 1998, Regulation 8: Amendments to the principal Regulations


(1) Regulation 26 shall be amended as follows.
(2) In paragraph (1) for sub-paragraph (b) there shall be substituted the following sub-paragraph–
“(b) within 14 days after retirement–
(i) prepare a statement on the form provided containing the particulars specified in paragraph (2) (“the statement”),
(ii) either send the statement to the inspector or arrange for the particulars contained in the statement to be transmitted electronically to the inspector, and
(iii) deliver a copy of the statement to the employee.”
(3) In paragraph (3)–
(a) for the word “certificate”, wherever occurring, there shall be substituted the word “statement”;
(b) in paragraph (b) for the words from “regulation 25(2)” to “paragraph and” there shall be substituted the words
“paragraph (2) of regulation 25 and either–
(i) send it to the inspector mentioned in sub-paragraph (b)(i) of that paragraph, or
(ii) arrange for the particulars referred to in sub-paragraph (b)(ii) of that paragraph to be transmitted electronically to that inspector, and”.

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Source: https://www.legislation.gov.uk/uksi/1998/2484/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-1998/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.