# The Income Tax (Employments) (No. 26) Regulations 1993, Regulation 9: Amendments to the principal Regulations


In regulation 27, after paragraph (3) there shall be added—
“(4) Upon receipt of a return made by the employer under paragraph (1), the Collector may prepare a certificate showing the amount of tax which the employer is liable to pay to him for the income tax period in question.
(5) The provisions of paragraphs (1) and (2) of Regulation 28 shall apply to the amount shown in a certificate under paragraph (4).
(6) The production of the return made by the employer under paragraph (1) and of the certificate of the collector under paragraph (4) shall be sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to the collector in respect of the income tax period in question.
(7) Any document purporting to be a certificate under paragraph (4) shall be deemed to be such a certificate until the contrary is proved.”.

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Source: https://www.legislation.gov.uk/uksi/1993/727/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-26-regulations-1993/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.