# The Income Tax (Payments on Account) Regulations 1996, Regulation 4


The prescribed proportion for the purposes of paragraph (d) of subsection (1), that is to say, the proportion which the relevant amount as mentioned in paragraph (c) of subsection (1) bears to the assessed amount as mentioned in paragraph (b) of subsection (1), is the proportion of one to four.

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Source: https://www.legislation.gov.uk/uksi/1996/1654/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-payments-on-account-regulations-1996/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.