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4. In regulation 6(1)—
(a)in paragraph (2) before the words “if for any year” there shall be inserted the words “, subject to paragraph (3) below,”;
(b)after paragraph (2) there shall be added—
“(3) If for the year ended 5th April 1994 the employer does not receive a code authorisation for an employee who was in his employment on 5th April 1993 and the code which was appropriate on that date is no longer valid, a code authorisation shall be deemed to have been issued by the Inspector specifying as the appropriate code the code which effects deduction of tax with no personal reliefs at one or more of the rates referred to in paragraph (4) below, and the employer shall act in accordance with sub-paragraphs (a) and (b) of paragraph (1) of this Regulation.
(4) The rates referred to in this paragraph are the lower rate, the basic rate and the higher rate.”.
Regulation 6 was substituted by S.I. 1981/44.
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