# The Income Tax (Payments on Account) Regulations 1996, Regulation 2


In these Regulations “subsection (1)” means subsection (1) of section 59A of the Taxes Management Act 1970.

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Source: https://www.legislation.gov.uk/uksi/1996/1654/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.