# The Income Tax (Employments) (No. 23) Regulations 1992, Regulation 12: Amendments to the principal Regulations


In paragraph (4) of regulation 30 after the words “tax deductible” there shall be inserted the words “or, where required either to be recorded on the deductions working sheet or to be capable of being produced from other records pursuant to sub-paragraph (ba) of paragraph (3) of Regulation 18, any tax deducted”.

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Source: https://www.legislation.gov.uk/uksi/1992/3180/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-23-regulations-1992/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.