# The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997, Regulation 8: Amendments to the principal Regulations


In regulation 4—
(a) in paragraph (1) for the words from “other” to “applies” there shall be substituted the words “other than a relevant payment falling within paragraph (1A) or a relevant receipt falling within paragraph (1B)”;
(b) after paragraph (1) there shall be inserted the following paragraphs—
“(1A) A relevant payment falls within this paragraph if it is a relevant payment to which section 118G(4)(f) applies.
(1B) A relevant receipt falls within this paragraph if it is—
(a) a relevant receipt arising to a charitable unit trust scheme within section 118G(4)(d) in circumstances where the collecting agent is a trustee or the manager of that scheme;
(b) a relevant receipt to which section 118G(4)(f) applies;
(c) a relevant receipt to which regulation 2F, 2M or 2N applies; or
(d) a relevant receipt falling within regulation 2B, 2C or 2D in relation to which the eligible person is a collecting agent.”

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Source: https://www.legislation.gov.uk/uksi/1997/2705/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.