# The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999, Note: Explanatory note


(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).

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Source: https://www.legislation.gov.uk/uksi/1999/823/note (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1999/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.