The Income Tax (Employments) (No. 22) Regulations 1992 No. 1059

Amendments to the principal Regulations

3.  In regulation 2(1), in the definition of “income tax period”(1) for the word “while” there shall be substituted the word “where”.

(1)

The definition of “income tax period ” in regulation 2(1) was inserted by S.I. 1991/1080 regulation 3.