Regulation 177 I1 In section 192 (relief at source), in subsection (5), for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”. Annotations Commencement I1 Reg. 177 in force at 5.12.2005, see reg. 1(1) ← Regulation 176 Regulation 177 Regulation 178 →