Explanatory note
(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.