Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Employments) (No. 22) Regulations 1992, and shall come into force on 19th May 1992.
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Statutory Instrument
The Income Tax (Employments) (No. 22) Regulations 1992
Section 2Interpretation
In these Regulations “the principal regulations” means the Income Tax (Employments) Regulations 1973 and “regulation” means a regulation of those Regulations.
Section 3Amendments to the principal Regulations
In regulation 2(1), in the definition of “income tax period” for the word “while” there shall be substituted the word “where”.
Section 4Amendments to the principal Regulations
In regulation 24(5) for the words “paragraph (7) of Regulation 26” there shall be substituted the words “paragraph (6) of Regulation 26B”
Section 5Amendments to the principal Regulations
In regulation 26A(3) for “£400” there shall be substituted “£450”.
5 sections
Cite this legislation
The Income Tax (Employments) (No. 22) Regulations 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-1059
Contains public sector information licensed under the Open Government Licence v3.0.
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