
1 
These Regulations may be cited as the Income Tax (Employments) (No. 20) Regulations 1991 and shall come into force on 6th April 1991.
2 
In proviso (i) to regulation 18(3) and in regulation 55(4) of the Income Tax (Employments) Regulations 1973 for “£100” there shall be substituted “£200”.
A. J. Isaac
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
4th March 1991