{
  "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991",
  "json_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991.json",
  "id": "uksi/1991/1080",
  "title": "The Income Tax (Employments) (No. 21) Regulations 1991",
  "short_title": "Income Tax (Employments) 1991",
  "long_title": "These Regulations amend the Income Tax (Employments) Regulations1973 (“the PAYE Regulations”) to allow certain employers to pay deductions under Pay As You Earn“PAYE”) to the Inland Revenue quarterly rather than monthly. The amendedrules will apply to employers whose average monthly payments of PAYE,National Insurance Contributions (“NIC”) and the statutory deduction imposed by section 559 of the Incomeand Corporation Taxes Act 1988 on payments to sub-contractors (“the statutory deduction”) are expected to be less than £400 in total, and will applyto payments on and after 19th May 1991.",
  "citation": "S.I. 1991/1080",
  "type": "uksi",
  "year": "1991",
  "number": "1080",
  "version": "current",
  "date": "1991-04-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendments to the Principal Regulations",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1993/744",
      "affecting_title": "The Income Tax (Employments) Regulations 1993",
      "affecting_provisions": "Sch."
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-employments-no-21-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1080",
    "retrieved_at": "2026-10-29T14:45:00.609964+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."
}