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The Income Tax (Deposit-takers) (Non-residents) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 14
- Regulation 9
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Revocation of the 1985 Regulations and consequential provision
9.—(1) The 1985 Regulations are hereby revoked.
(2) A certificate given in accordance with the 1985 Regulations which was valid for the purposes of those Regulations immediately before the coming into force of these Regulations shall have effect as if given in accordance with regulations 3, 4 and 5, and accordingly, unless the context otherwise requires, references to a certificate in these Regulations shall be construed as including a certificate given in accordance with the provisions of the 1985 Regulations.
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