The Income Tax (Employments) (No. 18) Regulations 1989
These Regulations, which come into force on 18th August 1989, amend regulation 29A(4) of the Income Tax (Employments) Regulations 1973 by substituting a reference to “the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970”.