In relation to tax liable, under the Income Tax (Employments) Regulations 197343, the Income Tax (Councillors' Attendance Allowances) Regulations44, the Income Tax (Reserve and Auxiliary Forces) Regulations 197545 and the Income Tax (Holiday Pay) Regulations 198146 (“the revoked Regulations”) to be deducted from emoluments paid before 6th April 1993, these Regulations shall have effect as if the tax had been liable to be deducted under these Regulations, and accordingly references to any provision of these Regulations shall, where the context so requires, be construed as references to the corresponding provision of the revoked Regulations.