# The Income Tax (Employments) (No. 22) Regulations 1992

S.I. 1992/1059 · made 27 April 1992

The Income Tax (Employments) Regulations 1973 (“the PAYE Regulations ”) (as amended) allow certain employers to pay deductions under Pay As You Earn ( “PAYE ”) to the Inland Revenue quarterly rather than monthly. The employers in question are those whose average monthly payments of PAYE, National Insurance Contributions ( “NIC ”) and the statutory deduction imposed by section 559 of the Income and Corporation Taxes Act 1988 on payments to sub-contractors are expected to be less than £400 in total.

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

## Introductory text

INCOME TAX
Made 27th April 1992
Laid before the House of Commons 28th April 1992
Coming into force 19th May 1992
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203(2) 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. 22) Regulations 1992, and shall come into force on 19th May 1992.

## 2 Interpretation

In these Regulations “the principal regulations” means the Income Tax (Employments) Regulations 1973 and “regulation” means a regulation of those Regulations.

## 3 Amendments to the principal Regulations

In regulation 2(1), in the definition of “income tax period” for the word “while” there shall be substituted the word “where”.

## 4 Amendments to the principal Regulations

In regulation 24(5) for the words “paragraph (7) of Regulation 26” there shall be substituted the words “paragraph (6) of Regulation 26B”

## 5 Amendments to the principal Regulations

In regulation 26A(3) for “£400” there shall be substituted “£450”.

## Signature

T. J. Painter
L. J. H. Beighton
Two of the Commissioners of Inland Revenue
27th April 1992

## Explanatory note

(This note is not part of the Regulations)
The Income Tax (Employments) Regulations 1973 (“the PAYE Regulations ”) (as amended) allow certain employers to pay deductions under Pay As You Earn ( “PAYE ”) to the Inland Revenue quarterly rather than monthly. The employers in question are those whose average monthly payments of PAYE, National Insurance Contributions ( “NIC ”) and the statutory deduction imposed by section 559 of the Income and Corporation Taxes Act 1988 on payments to sub-contractors are expected to be less than £400 in total.
Regulation 5 of these Regulations raises the amount of £400 to £450 with effect from 19th May 1992.
The opportunity has also been taken (in regulations 3 and 4 of these Regulations) to amend the definition of “income tax period ” in regulation 2(1) of the PAYE Regulations, and to amend a cross-reference in regulation 24(5) of the PAYE Regulations.

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Source: https://www.legislation.gov.uk/uksi/1992/1059 (the official version)
Page: https://openlegislation.uk/income-tax-employments-no-22-regulations-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.