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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Paying and Collecting Agents) Regulations 1996 (S.I. 1996/1780) (“the principal Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends regulation 2B of the principal Regulations (inserted by S.I. 1997/2705) so that the references to “plan” and “plan manager” also fall to be construed in accordance with the Individual Savings Account Regulations 1998 (S.I. 1998/1870).