# The Income Tax (Employments) (No. 20) Regulations 1991

S.I. 1991/435 · made 4 March 1991

These Regulations, which come into force on 6th April 1991, and which amend the Income Tax (Employments) Regulations 1973, increase from £100 to £200 the amount of tax which an employer may repay to a new employee through the PAYE scheme without reference to the Inspector and the limit above which the Department of Employment (or, in Northern Ireland, the Department of Health and Social Services) must inform the Inspector of a notional repayment due to an unemployed claimant of social security benefits, part of which is taxable.

Made under: Income and Corporation Taxes Act 1988 (Section 203)

## Introductory text

INCOME TAX
Made 4th March 1991
Laid before the House of Commons 5th March 1991
Coming into force 6th April 1991
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Income Tax (Employments) (No. 20) Regulations 1991 and shall come into force on 6th April 1991.

## 2 Amendments to the Income Tax (Employments) Regulations 1973

In proviso (i) to regulation 18(3) and in regulation 55(4) of the Income Tax (Employments) Regulations 1973 for “£100” there shall be substituted “£200”.

## Signature

A. J. Isaac
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
4th March 1991

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 6th April 1991, and which amend the Income Tax (Employments) Regulations 1973, increase from £100 to £200 the amount of tax which an employer may repay to a new employee through the PAYE scheme without reference to the Inspector and the limit above which the Department of Employment (or, in Northern Ireland, the Department of Health and Social Services) must inform the Inspector of a notional repayment due to an unemployed claimant of social security benefits, part of which is taxable.

---
Source: https://www.legislation.gov.uk/uksi/1991/435 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-20-regulations-1991
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.