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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Employments) (No. 25) Regulations 1993, shall come into force on 6th April 1993 and, except for regulations 3 and 4, shall have effect on and after that date.

(2)

Regulations 3 and 4 shall have effect with respect to codes for the year 1994–95 and subsequent years of assessment.