{
  "url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/note",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991/note.json",
  "legislation": "uksi/1991/435",
  "legislation_title": "The Income Tax (Employments) (No. 20) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-no-20-regulations-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/435/note",
    "retrieved_at": "2026-10-29T14:50:13.695647+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}