The Income Tax (Employments) (Amendment No. 5) Regulations 1996

• Citation: S.I. 1996/2554
• Sections: 4

Section 1

These Regulations may be cited as the Income Tax (Employments) (Amendment No. 5) Regulations 1996 and shall come into force on 1st November 1996.

Section 2

The Income Tax (Employments) Regulations 1993 shall be amended in accordance with regulations 3 and 4.

Section 3

In regulation 29, for paragraph (1) there shall be substituted the following paragraph—

(1) This regulation applies to an employee within regulation 28(1)(a) who certifies, on a form provided by the Board and delivered to the employer—

(a) that he is taking up employment for the first time after a period of full-time education,

(b) that he has not made a claim as defined in regulation 81, and

(c) that he is not in receipt of a pension.

Section 4

In regulation 30, for paragraph (1) there shall be substituted the following paragraph—

(1) This regulation applies to an employee within regulation 28(1)(a), who is not within regulation 29, and who certifies, on a form provided by the Board and delivered to the employer—

(a) that the employment is his only or main employment, and

(b) that he is not in receipt of a pension.