INCOME TAX Citation and commencement 1 These Regulations may be cited as the Income Tax (Employments) (Amendment) Regulations 1996 and shall come into force on 6th April 1996. Interpretation 2 In these Regulations “the principal Regulations ” means the Income Tax (Employments) Regulations 1993 and “regulation” means a regulation of those Regulations. Amendments to the principal Regulations 3 In regulation 23— a in paragraph (2) for sub-paragraphs (g) and (h) there shall be substituted— g the cumulative emoluments at the date of the payment referred to in sub-paragraph (f) above and the corresponding total net tax deducted, and h if the employee has been employed in more than one employment during the year, the cumulative emoluments relating to the last employment, and the corresponding total net tax deducted. ; b in paragraphs (3) and (4) for the word “two”, wherever it occurs, there shall be substituted “three”. 4 In regulation 25— a in paragraph (1) the word “the” immediately preceding the words “two copies” shall be omitted; b in paragraph (5) for the words “paragraphs (6) and” there shall be substituted “paragraph”; c paragraph (6) shall be omitted. 5 In regulation 26— a in paragraph (1) for sub-paragraph (b) there shall be substituted— b within 14 days after retirement— i send to the inspector a certificate on the form provided containing the particulars specified in paragraph (2), and ii deliver a copy of the certificate to the employee. ; b in paragraph (2) for sub-paragraph (e) and the word “and” immediately preceding it there shall be substituted— e the emoluments of the employment since the 6th April last to the date of retirement, f the corresponding total net tax deducted, and g the amount of pension payable weekly or monthly as the case may be. ; c in paragraph (3)— i for the words “the two” there shall be substituted “two of the”; ii the word “and” at the end of sub-paragraph (a) shall be omitted; iii after sub-paragraph (b) there shall be added— and c make a copy of the certificate on the form provided and deliver it to the employee within 14 days of retirement. 6 In regulations 27(1) and 30(4)(a) for the word “two” in each place where it occurs there shall be substituted “three”. 7 In regulation 34— a in paragraph (1)(a) the word “the” immediately preceding the words “two copies” shall be omitted; b paragraph (2)(c) shall be omitted. 8 In regulation 37(2) the word “the” immediately preceding the words “two copies” shall be omitted. 9 In regulation 84— a in paragraphs (1) and (2) for the words “the two” in each place where they occur there shall be substituted “two of the three”; b paragraph (4) shall be omitted; c in paragraph (7) for “paragraphs (1) or (2)” there shall be substituted “paragraph (1) or (2)”; d in paragraph (8) for the word “two” in each place where it occurs there shall be substituted “three”. 10 In regulation 88(5) sub-paragraph (c) and the word “and” immediately following it shall be omitted. 11 In regulation 89(2)— a in sub-paragraph (b) for paragraphs (vi) and (vii) there shall be substituted— vi if different from the amount referred to in paragraph (iv) above, the amount of taxable benefit paid in the last period of claim, vii if different from the amount of the tax referred to in paragraph (v) above, the amount of tax shown by the calculation to be payable or refundable on the amount of taxable benefit referred to in paragraph (vi) above, and viii the date of issue of the certificate; ; b in sub-paragraph (c) for the word “two” there shall be substituted “three”. 12 In regulation 91— a in paragraph (1), in sub-paragraph (a), immediately before paragraph (i) there shall be inserted— zi the total taxable benefit, ; b in paragraph (3) the words from “, save that” to the end shall be omitted. 13 In regulation 92(1)(a) for the word “two” there shall be substituted “three”. 14 In regulation 98E(1) — a in sub-paragraph (a) for the word “two” there shall be substituted “three”; b for the words “deliver the copies” there shall be substituted “deliver two of the three copies”. S. C. T. Matheson G. H. Bush Two of the Commissioners of Inland Revenue 13th March 1996