The Income Tax (Employments) (Amendment No. 4) Regulations 1996

Amendments to the principal Regulations

3.  In regulation 81(1)—

(a) for the definition of “benefit” there shall be substituted the following definition—

““benefit” means a payment in accordance with—

(a) the Social Security Act 1986(2) or the Social Security Contributions and Benefits Act 1992(3) or, in Northern Ireland, the Social Security (Northern Ireland) Order 1986(4) or the Social Security Contributions and Benefits (Northern Ireland) Act 1992(5), or

(b) the Jobseekers Act 1995 or, in Northern Ireland, the Jobseeker’s (Northern Ireland) Order 1995(6),

which includes taxable benefit;”

(b) in the definition of “taxable benefit” after the word “section” there shall be inserted the words “151A or”(7).

(1)

Amended by S.I. 1995/853.

(2)

1986 c. 50.

(3)

1992 c. 4.

(4)

S.I. 1986/1888 (N.I. 18).

(5)

1992 c. 7.

(6)

S.I. 1995/2705 (N.I.15).

(7)

Section 151A of the Income and Corporation Taxes Act 1988 was inserted by paragraph 12 of Schedule 2 to the Jobseekers Act 1995.