# The Income Tax (Payments on Account) Regulations 1996, Regulation 1


(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.

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Source: https://www.legislation.gov.uk/uksi/1996/1654/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.