
1992 No. 1059
INCOME TAX
The Income Tax (Employments) (No. 22) Regulations 1992
Made 27th April 1992
Laid before the House of Commons 28th April 1992
Coming into force 19th May 1992
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
Citation and commencement
1 
These Regulations may be cited as the Income Tax (Employments) (No. 22) Regulations 1992, and shall come into force on 19th May 1992.
Interpretation
2 
In these Regulations  “the principal regulations” means the Income Tax (Employments) Regulations 1973 and “regulation” means a regulation of those Regulations.
Amendments to the principal 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