Amendment of the Income Tax (Payments on Account) Regulations 1996

2.  In regulation 3 of the Income Tax (Payments on Account) Regulations 1996(1) (which prescribes the assessed amount for the purposes of section 59A(1)(c) of the Taxes Management Act 1970) for “£500” substitute “£1,000”.

(1)

S.I. 1996/1654. There are amendments, but none is relevant for present purposes.