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

Made12th September 1996

Laid before the House of Commons13th September 1996

Coming into force7th October 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 203 and 204 of the Income and Corporation Taxes Act 19881, hereby make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Income Tax (Employments) (Amendment No. 4) Regulations 1996 and shall come into force on 7th October 1996.

Interpretation2

In these Regulations “the principal Regulations” means the Income Tax (Employments) Regulations 19932, and “regulation” means a regulation of the principal Regulations.

Amendments to the principal Regulations

3

In regulation 813—

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 19864 or the Social Security Contributions and Benefits Act 19925 or, in Northern Ireland, the Social Security (Northern Ireland) Order 19866 or the Social Security Contributions and Benefits (Northern Ireland) Act 19927, or
b
the Jobseekers Act 1995 or, in Northern Ireland, the Jobseeker’s (Northern Ireland) Order 19958,
which includes taxable benefit;

b

in the definition of “taxable benefit” after the word “section” there shall be inserted the words “151A or”9.

4

In regulation 83—

a

in paragraph (1)(a) for the words from “Employment” to “that Department” there shall be substituted the words “Social Security”;

b

paragraph (2) shall be omitted.

C W CorlettG H BushTwo of the Commissioners of Inland Revenue12th September 1996

(This note is not part of the Regulations)

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.

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 substitutes the definition of “benefit” in regulation 81 of the principal Regulations (social security benefits), and amends the definition of “taxable benefit” in that regulation, so that both definitions include a reference to jobseekers allowance.

Regulation 4 amends regulation 83 of the principal Regulations so that the definition of “the Department” in that regulation refers to the Department of Social Security as the Department responsible in Great Britain for the operation of PAYE in respect of payments of jobseekers allowance.