Regulation 10 Amendments to the Principal Regulations Original text. Later amendments are not shown. In Regulation 32f1for the words“income tax months” wherever they appear there shall be substituted the words“income tax periods”. Annotations Footnotes f1 Regulation 32 was amended by S.I. 1981/44 and 1988/637. ← Regulation 9 Regulation 10 Regulation 11 →