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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Income Tax (Employments) (No. 18) Regulations 1989 No. 1289 URL: http://www.bailii.org/uk/legis/num_reg/1989/uksi_19891289_en.html |
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Statutory Instruments
INCOME TAX
Made
28th July 1989
Laid before the House of Commons
28th July 1989
Coming into force
18th August 1989
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1. These Regulations may be cited as the Income Tax (Employments) (No. 18) Regulations 1989 and shall come into force on 18th August 1989.
2. In regulation 29A(4) of the Income Tax (Employments) Regulations 1973(2) for the words "has the same meaning as in section 89 of the Taxes Management Act 1970 as from time to time increased or decreased by the Treasury in accordance with that section for the purposes of section 86 of that Act" there shall be substituted-�
"means the rate applicable under section 178 of the Finance Act 1989(3) for the purposes of section 86 of the Taxes Management Act 1970(4)".
A. J. G. Isaac
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
28th July 1989
(This note is not part of the Regulations)
These Regulations, which come into force on 18th August 1989, amend regulation 29A(4) of the Income Tax (Employments) Regulations 1973 by substituting a reference to "the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970".
The amendment is consequential upon the coming into force on 18th August 1989 of section 178 of the Finance Act 1989 and the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297) and of the repeal of section 89 of the Taxes Management Act 1970.
1988 c. 1; paragraphs (d) and (dd) of section 203(2) were substituted for paragraph (d) by the Finance Act 1988 (c. 39), section 128(1), and section 203(9) was added by section 128(2) of that Act.
1970 c. 9; section 86 was substituted by section 46(1) of the Finance (No. 2) Act 1975 (c. 45); the section as substituted was amended by sections 61(3) and 62(1) and (2) of the Finance Act 1980 (c. 48), by section 69(1) of the Finance Act 1982 (c. 39), by section 844(1) of, and paragraph 32 of Schedule 29 to, the Income and Corporation Taxes Act 1988 (c. 1) and by section 179(1) of the Finance Act 1989.
