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The Income Tax (Employments) (Amendment No. 5) Regulations 1996

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Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the principal Regulations”).

Regulations 29 and 30 of the principal Regulations provide for an employer to deduct tax from emoluments paid to an employee for whom the employer does not have a code authorisation. Regulation 29 applies in circumstances where the employee certifies that he is taking up employment for the first time after a period of full-time education and that he has not made a claim to a social security benefit. Regulation 30 (which applies only to an employee who is not within regulation 29) applies in circumstances where the employee certifies that the employment is his only or main employment.

Regulation 3 of these Regulations amends regulation 29 of the principal Regulations by adding the requirement that the regulation only applies in circumstances where the employee certifies that he is not in receipt of a pension; and regulation 4 of these Regulations makes a corresponding amendment to regulation 30 of the principal Regulations.

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