The Income Tax (Employments) (No. 24) Regulations 1993

Amendments to the Principal Regulations

5.  In Regulation 29 of the Principal Regulations(1)—

(a) in paragraph (4) the words “together with interest” to the end shall be omitted;

(b) after that paragraph there shall be inserted—

“(4A) If tax recoverable from an employee under paragraph (4) of this Regulation does not carry interest under section 88 of the Taxes Management Act 1970, it shall be recoverable from the employee together with interest in accordance with—

(a) Regulation 29A, in relation to any year not later than the year ended 5th April 1992, from the reckonable date (as defined in that Regulation), or

(b) Regulation 26C, in relation to the year ended 5th April 1993 or any subsequent year, from the reckonable date (as defined in that Regulation)

until whichever is the earlier of—

(i) the date on which payment is made, or

(ii) the date (if any) immediately before the date on which it begins to carry interest under section 86 of the Taxes Management Act 1970.”;

(c) after paragraph (5) there shall be added—

“(6) A certificate of the Collector that any amount of interest payable under paragraph (4A) has not been paid to him, or, to the best of his knowledge and belief, to any other Collector or to any person acting on his behalf or on behalf of another Collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and due to the Crown.

(7) Any document purporting to be a certificate within paragraph (6) shall be deemed to be such a certificate until the contrary is proved.”.

(1)

Regulation 29 was amended by S.I. 1985/350, 1988/637 and 1991/1080.