The Income Tax (Employments and Electronic Communications) (Miscellaneous Provisions) Regulations 2002
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744). They also provide for the electronic delivery of notices by the Inland Revenue in connection with the recovery of student loans under regulation 34 of the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944) (notices to employers by the Board to deduct repayments from emoluments).