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Income Tax (Employments) (No. 2) Regulations 1963

As Enacted Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1963/1082
Year1963

1963 No. 1082

INCOME TAX

The Income Tax (Employments) (No. 2) Regulations 1963

11thJune 1963

17thJune 1963

6thJuly 1963

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 157 of the Income Tax Act 1952(a), hereby make the following Regulations:—

1. These Regulations may be cited as the Income Tax (Employments) (No. 2) Regulations 1963 and shall come into operation on 6th July 1963.

2. In these Regulations the expression "the principal Regulations" means the Income Tax (Employments) Regulations 1962(b).

3. Regulations 22 and 32 of the principal Regulations shall have effect, as regards payments of emoluments made on or after 6th July 1963, as if for any reference to a rate of £3 15s. 0d. or more a week there were substituted a reference to a rate of £5 5s. 0d. or more a week, and as if for any reference to a rate of £15 10s. 0d. or more a month there were substituted a reference to a rate of £22 15s. 0d. or more a month.

By Order of the Commissioners of Inland Revenue.

A. J. Miller, Secretary.

11th June 1963.

(a) 15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.

(b) S.I. 1962/1003 (1962 II, p. 1144).

EXPLANATORY NOTE

(This Note is not part of the Regulations, but is intended to indicate their general purport.)

These Regulations provide...

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