# The Income Tax (Employments) (No. 25) Regulations 1993, Regulation 1: Citation, commencement and effect


(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.

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Source: https://www.legislation.gov.uk/uksi/1993/726/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.