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10. In regulation 46(2) of the principal Regulations(1)—
(a)the words “particulars of” shall be omitted after the words “paragraph are”;
(b)in sub-paragraph (a)—
(i)the words “, particulars of” shall be inserted after the words “paragraph (4)”;
(ii)the word “and” immediately following paragraph (iv) shall be omitted and after that paragraph there shall be inserted—
“(iva)the amount of income tax in respect of any notional payment where that amount is treated by section 144A of the Taxes Act(2)as income of the employee arising in that year, and”;
(c)in sub-paragraph (b) the words “particulars of” shall be inserted before the words “any emoluments”.
Regulation 46 was amended by regulations 8 to 10 of S.I. 1993/2276.
Section 144A was inserted by section 132 of the Finance Act 1994.
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