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Regulation 7 Transitional provision

Original text. Later amendments are not shown.

(1)

This regulation applies for the purposes of the tax year 2005-06 (“the relevant year”) in the case of a worker to whom the principal Regulations apply only by virtue of the amendment made by regulation 5 of these Regulations.

(2)

For the purposes of the relevant year regulation 7(1) of the principal Regulations shall have effect as if—

(a)

for “a tax year” there were substituted “the relevant period”;

(b)

for each of the references to “in that year” there were substituted “in that period”;

(c)

in Step Six for “for that year” there were substituted “for the relevant period”; and

(d)

at the end there were added—

  • “In this paragraph “the relevant period” means the period beginning with 5th December 2005 and ending with 5th April 2006.”.