The Income Tax (Employments) (Amendment) Regulations 1997

• Citation: S.I. 1997/214
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Employments) (Amendment) Regulations 1997 and shall come into force on 1st April 1997.

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 paragraph (1) of regulation 59, in the definition of “reserve and auxiliary forces”, for the word “includes” there shall be substituted the word “means”.

Section 4 Amendments to the principal Regulations

For paragraph (2) of that regulation there shall be substituted the following paragraphs—

(2) The forces specified in this paragraph are—

(a) Royal Fleet Reserve (including officers of the retired and emergency lists of the Royal Navy and Royal Marines),

(b) Royal Naval Reserve (including Queen Alexandra’s Royal Naval Nursing Service Reserve),

(c) Royal Marines Reserve,

(d) Army Reserve (including Regular Army Reserve of Officers),

(e) Territorial Army,

(f) Air Force Reserve,

(g) Royal Auxiliary Air Force,

(h) Officers, Adult Instructors and Adult Warrant Officers of the Sea Cadet Corps, Army Cadet Force, Air Training Corps or Combined Cadet Force, and

(j) Merchant Navy Reserve.

(3) In paragraph (2)(f) “Air Force Reserve” includes Royal Air Force Reserve of Officers, Royal Air Force Volunteer Reserve (including University Air Squadron members) and Class E Reserve of Airmen.