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Regulation 10 Amendment of the Income Tax (Employments) Regulations 1993

Original text. Later amendments are not shown.

In regulation 48(1)f1 after “14 days” insert “, or 17 days where payment is made in respect of emoluments paid after 5th April 2004,”.

Annotations

Footnotes

f1

Regulation 48(1) was amended by regulation 4 (a) of the Income Tax (Employments) (Amendment No. 2) Regulations 1995 (S.I. 1995/447).