# The Income Tax (Employments) (No. 25) Regulations 1993, Regulation 3: Amendments to the principal Regulations


In regulation 6—
(a) in paragraph (2) for the words “paragraph (3)” there shall be substituted the words “paragraphs (3) and (5)”;
(b) after paragraph (4) there shall be added—
“(5) Where under regulation 12(2)(b) and (3) a code is deemed to have been determined by the Inspector as the appropriate code for the following year, he shall not be obliged to issue a code authorisation to the employer for that year, but a code authorisation shall be deemed to have been issued by the Inspector specifying that code as the appropriate code for that year, and the employer shall act in accordance with sub-paragraphs (a) and (b) of paragraph (1) of this Regulation.”

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Source: https://www.legislation.gov.uk/uksi/1993/726/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-25-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.