# The Income Tax (Employments) Regulations 1993, Regulation 99: Assessment


(1) Nothing in these Regulations shall prevent an assessment under Schedule E being made on a person in respect of his emoluments.
(2) The assessment of emoluments shall be made in accordance with section 29 of the Management Act.
(3) All the emoluments of an employee may be included in one assessment.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/99 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.