Explanatory note

These Regulations amend the Income Tax (Employments) Regulations 1993 (S. I. 1993/744) (“the principal Regulations”).

Regulation 3 amends regulation 5 of the principal Regulations (troncs) so as to clarify the application of that regulation in circumstances where the tronc-master fails to observe the requirements of the principal Regulations.

Regulation 4 inserts a new regulation 46A in the principal Regulations. The new regulation requires an employer, in certainspecified circumstances, to render a return to the inspector, not later than 28 days after the end of each income tax quarter, in respect of each employee who is employed in employment to which Chapter II of Part V of the Income and Corporation Taxes Act 1988 (employees earning £8,500 or more and directors) applies. The regulation also specifies particulars to be contained in the return.

The specified circumstances are that in any year the benefit of a car is chargeable to income tax under section 157 of the 1988 Act (cars available for private use) and either there is a change in any car provided by the employer or, where a car has previously been made available to an employee or to others in his family or household by reason of his employment, the employee becomes employed in employment to which Chapter II of Part V of the 1988 Act applies.