http://www.legislation.gov.uk/uksi/1996/2381/contents/made

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

Income tax

Benefits

Jobseekers allowance

Tax

King's Printer of Acts of Parliament

2016-01-19

INCOME TAX

These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/774) (“the principal Regulations”) so as to ensure that PAYE is applied to the new jobseekers allowance, introduced by the Jobseekers Act 1995 (c. 18) to replace unemployment benefit and income support paid to the unemployed with effect from 7th October 1996.