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Regulation 1

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Payments on Account) Regulations 1996 and shall come into force on 17th July 1996.

(2)

Regulation 3 shall have effect as respects the year 1996–97 and subsequent years of assessment.

(3)

Regulation 4 shall have effect as respects the year 1997–98 and subsequent years of assessment.