Introductory Text
1.(1) These Regulations may be cited as the Income Tax...
2.The Income Tax (Employments) Regulations 1993 shall be amended in...
3.In regulation 42, after paragraph (7) the following paragraph shall...
4.(1) The paragraph set out in paragraph (2) below shall...
5.In regulation 52 the following paragraph shall be inserted at...
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Explanatory Note