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

3.  In regulation 29, for paragraph (1)(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.

(1)

Regulation 29(1) was amended by regulation 4 of S.I. 1993/2276.