INCOME TAX Citation, commencement and effect 1 1 These Regulations may be cited as the Income Tax (Employments) (Amendment No. 3) Regulations 1999 and shall come into force on 19th August 1999. 2 Regulations 8 to 14 shall have effect in relation to the year 1999–00 and subsequent years of assessment. 3 Regulations 15 to 17 shall have effect in relation to the year of assessment 2000–01. 4 Regulations 18 and 19 shall have effect in relation to the year 2000–01 and subsequent years of assessment. 5 Regulations 20 to 24 shall have effect in relation to the year 2001–02 and subsequent years of assessment. Interpretation 2 In these Regulations “the principal Regulations ” means the Income Tax (Employments) Regulations 1993 and “regulation” means a regulation of the principal Regulations. Amendments to the principal Regulations 3 In regulation 7(2) after sub-paragraph (a) there shall be inserted the following sub-paragraph– aa where the code is determined before the beginning of the year for which it is to have effect, any proposed alteration of alterations in the rates for that year of any of the reliefs referred to in sub-paragraph (a); . 4 In regulations 10(2) and 12(3) after the words “an alteration or alterations” there shall be inserted the words “, or proposed alteration or alterations,”. 5 In regulation 13(4) after the word “change” in each place in which it occurs there shall be inserted the words “, or proposed change,”. 6 In regulation 28(2)(a) for “50 pence” there shall be substituted “£1”. 7 In regulation 49(7) for the words “Parts IV, V and VI of the Management Act ” there shall be substituted the words “Part IV, Part V (other than section 55 ), and Part VI, of the Management Act”. Amendments to the principal Regulations having effect in relation to the year 1999–00 and subsequent years of assessment 8 In regulation 2(1) after the definition of “reliefs from income tax” there shall be inserted the following definition– “starting rate” has the same meaning as in section 832(1) of the Taxes Act ; . 9 In regulation 29(2) and (3) for the words “the rates referred to in regulation 8(4)” there shall be substituted the words “the starting rate, the basic rate and the higher rate”. 10 In regulation 30(2) and (3) for the words “the rates referred to in regulation 8(4)” there shall be substituted the words “the starting rate, the basic rate and the higher rate”. 11 In regulation 32 for the words “the rates referred to in regulation 8(4)” there shall be substituted the words “the starting rate, the basic rate and the higher rate”. 12 In regulation 80F(2)(d) for the words “the lower rate” in each place where they occur there shall be substituted the words “the starting rate”. 13 In regulation 84(7) for the words “the rates referred to in regulation 8(4)” there shall be substituted the words “the starting rate, the basic rate and the higher rate”. 14 In regulation 98C(3) for the words “the lower rate” there shall be substituted the words “the starting rate”. Amendments to the principal Regulations having effect in relation to the year of assessment 2000–01 15 In regulation 10(2) for the words “sections 257 to 257F or 259 ” there shall be substituted the words “sections 257 and 257A”. 16 In regulation 12(3) for the words “sections 257 to 257F or 259” there shall be substituted the words “sections 257 and 257A”. 17 In regulation 13(4) for the words “sections 257 to 257F” there shall be substituted the words “sections 257 and 257A”. Amendments to the principal Regulations having effect in relation to the year 2000–01 and subsequent years of assessment 18 In regulation 98C(4) sub-paragraph (b) shall be revoked. 19 In regulation 98F(3) – a for sub-paragraph (b) there shall be substituted the following sub-paragraph– b the relief specified in section 257A(2) of the Taxes Act (married couples allowance); ; b sub-paragraph (d) shall be revoked. Amendments to the principal Regulations having effect in relation to the year 2001–02 and subsequent years of assessment 20 In regulation 10(2) for the words “sections 257 to 257F or 259” there shall be substituted the words “sections 257, 257A and 257AA ”. 21 In regulation 12(3) for the words “sections 257 to 257F or 259” there shall be substituted the words “sections 257, 257A and 257AA”. 22 In regulation 13(4) for the words “sections 257 to 257F” there shall be substituted the words “sections 257, 257A and 257AA”. 23 In regulation 98C(4) after sub-paragraph (a) there shall be inserted– aa the relief specified in section 257AA(1) of the Taxes Act (children’s tax credit); . 24 In regulation 98F(3) after sub-paragraph (c) there shall be inserted– ca the relief specified in section 257AA(1) of the Taxes Act; . Nick Montagu S C T Matheson Two of the Commissioners of Inland Revenue 29th July 1999