
1 
These Regulations may be cited as the Income Tax (Employments) (No. 22) Regulations 1992, and shall come into force on 19th May 1992.
2 
In these Regulations  “the principal regulations” means the Income Tax (Employments) Regulations 1973 and “regulation” means a regulation of those Regulations.
3 
In regulation 2(1), in the definition of  “income tax period” for the word  “while” there shall be substituted the word  “where”.
4 
In regulation 24(5) for the words “paragraph (7) of Regulation 26” there shall be substituted the words  “paragraph (6) of Regulation 26B”
5 
In regulation 26A(3) for  “£400” there shall be substituted  “£450”.
T. J. Painter
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
27th April 1992