{
  "url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/note",
  "json_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999/note.json",
  "legislation": "uksi/1999/2155",
  "legislation_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-amendment-no-3-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the principal Regulations”).\nRegulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.\nRegulation 3 amends regulation 7(2) of the principal Regulations so that any proposed alteration or alterations in the rates of the reliefs from income tax are matters to which an inspector may have regard when determining a PAYE code before the beginning of the year for which it is to have effect.\nRegulations 4 and 5 make consequential amendments to the principal Regulations in the light of the amendments to regulation 7(2) of the principal Regulations made by regulation 3 of these Regulations.\nRegulation 6 amends regulation 28(2)(a) of the principal Regulations so that the minimum rate relevant to an employer making payment of emoluments to an employee in respect of whom there is no PAYE code authorisation is rounded to the nearest pound.\nRegulation 7 amends regulation 49(7) of the principal Regulations so that section 55 of the Taxes Management Act 1970 does not apply to an appeal against a determination under regulation 49 of the principal Regulations.\nRegulations 8 to 14 make amendments to the principal Regulations to take into account the replacement of the lower rate of income tax with the new starting rate of 10% introduced by sections 22 and 23 of the Finance Act 1999. The Regulations, like the new starting rate, have effect in relation to the year 1999–00 and subsequent years of assessment.\nRegulations 15 to 19 make amendments to the principal Regulations so as to reflect the changes made by sections 31(2) to (5) and (8), 32(2) and 33 of the Finance Act 1999 to certain of the reliefs from income tax. These changes are the restriction of the married couple’s allowance under section 257A of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) to couples where either spouse is aged 65 or upwards before 6th April 2000; the abolition of the transitional reliefs under sections 257D to 257F of the 1988 Act; and the abolition of the additional relief in respect of children under sections 259 and 261A of the 1988 Act. Regulations 15 to 17 has effect in relation to the year 2000–01, and regulations 18 and 19, like the changes they reflect, have effect in relation to that year and subsequent years of assessment.\nRegulations 20 to 24 make amendments to the principal Regulations so as to take into account the introduction of the children’s tax credit under section 257AA of the 1988 Act (inserted by section 30 of the Finance Act 1999). The Regulations, like the new tax credit, have effect in relation to the year 2001–02 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2155/note",
    "retrieved_at": "2026-10-29T10:13:51.267851+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}