# The Income Tax (Employments) (No. 26) Regulations 1993, Regulation 3: Amendments to the principal Regulations


In regulation 10, for paragraph (4) there shall be substituted—
“(4) On appeal, the General Commissioners shall determine the appropriate code, having regard to the same matters as the inspector may have regard to when the appropriate code is determined by him.
(4A) The like provisions as are contained in section 56 of the Taxes Management Act 1970 shall apply to the determination by the General Commissioners.
(4B) Subject to paragraph (4A) and regulation 11, the determination of the General Commissioners shall be final.”.

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Source: https://www.legislation.gov.uk/uksi/1993/727/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.