The Income Tax (Employments) (Amendment No. 3) Regulations 1996
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the principal Regulations”). In addition to an amendment of a drafting nature, the amendments make a number of changes, including the revocation of two regulations, in connection with the operation of PAYE following the introduction of self assessment for the year 1996/97 and subsequent years of assessment. Other Regulations amending the principal Regulations in connection with self assessment are S.I. 1995/1284 and 1996/804.