Regulation 10 Amendments to the principal Regulations
In regulation 20f1—
in sub-paragraph (a) of paragraph (1) after the words “paragraph (2)” where they firstly occur there shall be inserted the words “or (3)”;
in paragraph (ii) of sub-paragraph (c) of paragraph (5) for the words “cumulative tax” there shall be substituted the words “total net tax deducted” and for the words “any cumulative tax” there shall be substituted the words “the total net tax deducted, if any,”;
in sub-paragraph (a) of paragraph (6)—
after the words “on commencing employment with the employer,” there shall be inserted the words “and the delivery of the two copies shall be treated as if it were the issue on that day of a code authorisation to the employer in respect of the employee specifying the code shown on the certificate as the appropriate code,”;
for the words “cumulative tax” wherever they occur in paragraph (ii) of sub-paragraph (a) there shall be substituted the words “total net tax deducted”;
after the words “said certificate” in paragraph (ii) of sub-paragraph (a) there shall be inserted the words “, subject to the provisions of paragraph (3) of Regulation 18,”;
in sub-paragraph (b) of paragraph (6) in paragraph (i) of that sub-paragraph—
for the words “cumulative tax” there shall be substituted the words “total net tax deducted”;
after the words “the appropriate code” there shall be added the words “except that where the certificate relates to the year ended 5th April 1993 and the code shown on the certificate is no longer valid, a code authorisation shall be deemed to have been issued on that day to the employer in respect of the employee specifying the code which effects deduction of tax with no personal reliefs at one or more of the rates referred to in Regulation 6(4) as the appropriate code”.