The Income Tax (Employments) (Amendment) Regulations 1996

Amendments to the principal Regulations

5.  In regulation 26—

(a) in paragraph (1) for sub-paragraph (b) there shall be substituted—

“(b) within 14 days after retirement—

(i) send to the inspector a certificate on the form provided containing the particulars specified in paragraph (2), and

(ii) deliver a copy of the certificate to the employee.”;

(b) in paragraph (2) for sub-paragraph (e) and the word “and” immediately preceding it there shall be substituted—

“(e) the emoluments of the employment since the 6th April last to the date of retirement,

(f) the corresponding total net tax deducted, and

(g) the amount of pension payable weekly or monthly as the case may be.”;

(c) in paragraph (3)—

(i) for the words “the two” there shall be substituted “two of the”;

(ii) the word “and” at the end of sub-paragraph (a) shall be omitted;

(iii) after sub-paragraph (b) there shall be added—

“and

(c) make a copy of the certificate on the form provided and deliver it to the employee within 14 days of retirement.”