Regulation 9 Amendments to the principal Regulations

in sub-paragraph (f) of paragraph (1) for the words “cumulative tax” there shall be substituted the words “total net tax deducted”;

for sub-paragraph (b) of paragraph (3) and the word “and” immediately following it there shall be substituted—

“(b)

prepare a deductions working sheet in accordance with the particulars given on the copies of the certificate and record on the working sheet the cumulative emoluments shown on the copies of the certificate;

(ba)

record on the deductions working sheet or keep such records as enable the production of the following particulars, namely—

(i)

save where the code contained in the certificate reflects additional pay, the cumulative free emoluments, the cumulative taxable emoluments and the corresponding cumulative tax as at the week or month shown on the copies of the certificate;

(ii)

where the code contained in the certificate reflects additional pay, the cumulative additional pay, the cumulative taxable emoluments and either the cumulative tax as at the week or month shown on the copies of the certificate or the total net tax deducted shown on the copies of the certificate, whichever is the less; and”;

in sub-paragraph (c) of paragraph (3) the words “, the cumulative free emoluments” shall be omitted;

after paragraph (5) there shall be inserted—

“(5A)

Where in relation to the year ended 5th April 1994 the code contained in the certificate is no longer valid, the code which effects deduction of tax with no personal reliefs at one or more of the rates referred to in Regulation 6(4) shall be treated for the purposes of paragraph (5) above as if it was the code contained in the certificate.”.