Paragraph 10 Continuity of the law
United Kingdom
These Regulations have effect in relation to tax liable, under the Income Tax (Employments) Regulations 1993f1 or section 710 of ITEPAf2, to be deducted or accounted for in respect of payments made before 6th April 2004 as if the tax had been liable to be deducted or accounted for under these Regulations.
Annotations
Footnotes
- f1
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S.I 1993/744; relevant amending instruments are S.I. 1993/2276, S.I. 1994/775, S.I. 1994/1212, S.I. 1995/447, S.I. 1995/853, S.I. 1995/1223, S.I. 1995/1284, S.I. 1996/804, S.I. 1996/980, S.I. 1996/1312, S.I. 1996/2381, S.I. 1996/2554, S.I. 1996/2631, S.I. 1997/214, S.I. 1998/1891, S.I. 1998/2484, S.I. 1999/70, S.I. 1999/2155, S.I. 2002/680, S.I. 2003/536, and S.I. 2003/2494.
- f2
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Section 710 of ITEPA was amended by section 145(6) of the Finance Act 2003 (c. 14).