
1 
These Regulations may be cited as the Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999 and shall come into force on 6th April 1999.
2 
In regulation 2B(2) of the Income Tax (Paying and Collecting Agents) Regulations 1996 for the words “and the Personal Equity Plan Regulations 1989” there shall be substituted “, the Personal Equity Plan Regulations 1989 and the Individual Savings Account Regulations 1998”.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
15th March 1999