
1 
These Regulations may be cited as the Income Tax (Payments on Account) (Amendment) Regulations 1997 and shall come into force on 7th November 1997.
2 
In regulation 4 of the Income Tax (Payments on Account) Regulations 1996 for the word “four” there shall be substituted the word “five”.
C W Corlett
G H Bush
Two of the Commissioners of Inland Revenue
15th October 1997