The Income Tax (Employments) (No. 15) Regulations 1985
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 204 of the Income and Corporation Taxes Act 1970(a) and of all the powers enabling them in that behalf, hereby make the following Regulations:—

(a) 1970 c.10.
(b) S.I. 1973/334; relevant amending instruments are S.I. 1978/1196, 1981/44, 1982/66, 1984/1858.
(c) 1970 c.9; a new section 30 was substituted by section 149, Finance Act 1982 (c.39).