# The Income Tax (Employments) (Amendment) Regulations 1993, Regulation 10: Amendments to the principal Regulations


After regulation 46(3) there shall be added—
“(4) The payments and benefits referred to in this paragraph are—
(a) payments falling within paragraph 1(1)(a) or (b) of Schedule 11A to the Taxes Act, and
(b) benefits falling within paragraph 1(1)(c) of that Schedule,
where the total value to the employee found under paragraph 24(2) of that Schedule does not exceed the qualifying limit for the time being specified in paragraph 24(9) of that Schedule and having effect in relation to that employee.”

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Source: https://www.legislation.gov.uk/uksi/1993/2276/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-employments-amendment-regulations-1993/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.