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

• Citation: S.I. 1996/2381
• Sections: 4

Section 1 Citation and commencement

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

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Income Tax (Employments) Regulations 1993 , and “regulation” means a regulation of the principal Regulations.

Section 3 Amendments to the principal Regulations

In regulation 81 —

(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 or the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, the Social Security (Northern Ireland) Order 1986 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 , or

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

which includes taxable benefit;

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

Section 4 Amendments to the principal Regulations

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.