# The Income Tax (Employments) (No. 26) Regulations 1993, Regulation 11: Amendments to the principal Regulations


In regulation 32, after paragraph (1B) there shall be inserted—
“(1C) Where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.”.

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Source: https://www.legislation.gov.uk/uksi/1993/727/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.