The Income Tax (Employments) (No. 19) Regulations 1990

Amendments to the Principal Regulations

8.  In Regulation 30(1) —

(a) in paragraph (1) —

(i) for the words “14 days” there shall be substituted the words “44 days”;

(ii) for the words “in respect of each employee showing” there shall be substituted the words “showing in respect of each employee, in respect of whom he was required at any time during the year to prepare or maintain a deductions working sheet in accordance with these Regulations,”;

(b) in paragraph (2) —

(i) for the words “returns shall be accompanied by” there shall be substituted the words “return required by paragraph (1) shall include”;

(ii) for the words “together with” there shall be substituted the words “and shall also include”;

(iii) for the words “deducted or repaid by him” there shall be substituted the words “deductible or repayable under these Regulations”;

(c) in paragraph (5) —

(i) for the words “under this Regulation” there shall be substituted the words “under this paragraph”;

(ii) the words “in respect of every employee in respect of whom the employer was required at any time during the year to prepare or maintain a deductions working sheet in accordance with these Regulations, and” shall be omitted;

(d) in paragraph (7) —

(i) for the words “under this Regulation” there shall be substituted the words “under paragraph (1)” and for the words “in accordance with this Regulation except that” there shall be substituted “in accordance with this paragraph”;

(ii) in sub-paragraph (a) for the words “the return for each employee shall show only” there shall be substituted the words “showing in respect of each employee”;

(iii) in sub-paragraph (b) for the words “instead of the statement, declaration and certificate required by paragraph (2) of this Regulation the said return shall be accompanied by” there shall be substituted the word “including” and for the words “for whom a return” there shall be substituted the words “in respect of whom the additional return”;

(e) the following paragraph shall be added at the end —

“(8) Section 98A of the Taxes Management Act 1970 shall apply in relation to the provisions of paragraph (1) of this Regulation requiring a return to be made.”

(1)

Regulation 30 was amended by S.I. 1974/2102, 1981/44, 1982/66 and 1984/1858.