The Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989

• Citation: S.I. 1989/1905
• Sections: 4

Section 1 Citation and Commencement

These Regulations may be cited as the Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989 and shall come into force on 8th November 1989.

Section 2 Interpretation

In these Regulations unless the context otherwise requires the words “the 1975 Regulations ” mean the Income Tax (Reserve and Auxiliary Forces) Regulations 1975 and “regulation” means a regulation of, and “the Schedule” means the Schedule to, the 1975 Regulations.

Section 3 Amendments to the 1975 Regulations – Merchant Navy Reserve

(1) In regulation 2(3) for the definition of “the Ministry” there shall be substituted–

“The Ministry” means–

in relation to emoluments paid to members of the Merchant Navy Reserve, the Department of Transport, and

in all other cases, the Ministry of Defence.

(2) In the Schedule there shall be added at the end–

(22) Merchant Navy Reserve.

Section 4 Amendments to the 1975 Regulations – appeals

(1) In regulation 7–

(a) in paragraph (5) the proviso shall be omitted; and

(b) in paragraphs (7) and (8) the words “or the County Court” shall be omitted wherever they occur.

(2) In regulation 8 in paragraph (1) the words “or the County Court” shall be omitted.

(3) The provisions of paragraphs (1) and (2) shall not affect any appeal made under regulation 7 or 8 before the day on which these Regulations come into force.