Regulation 9 Amendments to the principal Regulations

For regulation 46(3) there shall be substituted—

“(3)

The particulars specified in this paragraph are particulars of—

(a)

except as regards any emoluments falling within paragraph (2)(b) and any payments referred to in paragraph (4)—

(i)

any payments made by the employer to the employee by reason of his employment in respect of expenses, and

(ii)

any sums put by the employer at the disposal of the employee by reason of his employment and paid away by him, and

(b)

any benefits provided by the employer for the employee (or for any other person) by reason of his employment such as give rise to any charge to tax under sections 154 to 165 of the Taxes Act, not being benefits which constitute emoluments within paragraph (2)(b).”