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Regulation 4 Amendment of the principal Regulations

Original text. Later amendments are not shown.

In regulation 1(2) (interpretation) after the definition of “British ship” insert—

  • ““cash voucher” has the meaning given to it in section 143 of the Income and Corporation Taxes Act 1988 (cash vouchers taxable under PAYE)f1;”.

Annotations

Footnotes

f1

1988 c. 1. Section 143 was amended by section 89(8) to (11) of the Finance Act 1994 (c. 9).