- Latest available (Revised)
- Original (As made)
The Income Tax (Employments) Regulations 1993
You are here:
What Version
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
End of year certificate
68.—(1) After the end of the year the Ministry shall give the certificate specified in paragraph (2) to a reservist to whom paragraph (3) applies.
(2) The certificate specified in this paragraph is a certificate in the form provided or authorised by the Board showing—
(a)the total amount of reserve pay paid by the Ministry to the reservist during the year,
(b)the total tax deducted from the reserve pay,
(c)the force in which the reservist was serving and his service number, and
(d)in the case of a form not provided by the Board, that it has been authorised by them in substitution for such a form.
(3) A reservist to whom this paragraph applies is a reservist who—
(a)is a member of the reserve and auxiliary forces on the last day of the year and from whose reserve pay tax has been deducted during that year, and
(b)has not been given a certificate under regulation 65 in respect of each payment of reserve pay during that year.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThe Whole Part
PrintThe Whole Cross Heading
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.