OpenLegislation

The Income Tax (Employments) (No. 26) Regulations 1993

S.I. 1993/727 · Made 16 March 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 16th March 1993

Laid before the House of Commons 16th March 1993

Coming into force 6th April 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 203 of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 1; section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), and by section 45(3) of, and Part IV of Schedule 17 to, the Finance Act 1989 (c. 26), and extended by section 98A of the Taxes Management Act 1970 (c. 9) as inserted by section 165(1) of the Finance Act 1989.

Contents

  1. 1Citation, commencement and effect
  2. 2Interpretation
  3. 3Amendments to the principal Regulations
  4. 4Amendments to the principal Regulations
  5. 5Amendments to the principal Regulations
  6. 6Amendments to the principal Regulations
  7. 7Amendments to the principal Regulations
  8. 8Amendments to the principal Regulations
  9. 9Amendments to the principal Regulations
  10. 10Amendments to the principal Regulations
  11. 11Amendments to the principal Regulations
  12. 12Amendments to the principal Regulations
  13. 13Amendments to the principal Regulations
  14. 14Amendments to the principal Regulations
  15. 15Amendments to the principal Regulations
  16. 16Amendments to the principal Regulations
  17. Signature
  18. Explanatory note

1Citation, commencement and effect

These Regulations may be cited as the Income Tax (Employments) (No. 26) Regulations 1993 and shall come into force on 6th April 1993.

2Interpretation

In these Regulations, “the principal Regulations” means the Income Tax (Employments) Regulations 1973f1 and “regulation” means a regulation of those Regulations.

3Amendments to the principal Regulations

In regulation 10f1, for paragraph (4) there shall be substituted—

“(4)

On appeal, the General Commissioners shall determine the appropriate code, having regard to the same matters as the inspector may have regard to when the appropriate code is determined by him.

(4A)

The like provisions as are contained in section 56 of the Taxes Management Act 1970f2 shall apply to the determination by the General Commissioners.

(4B)

Subject to paragraph (4A) and regulation 11, the determination of the General Commissioners shall be final.”.

4Amendments to the principal Regulations

In regulation 12Af1 after the words “the employee’s name,” there shall be inserted the words “the employee’s national insurance number,”.

5Amendments to the principal Regulations

In regulation 13f1, in paragraph (2), for the words “the date of the last preceding payment of emoluments” there shall be substituted the words “the later of the date of the last preceding payment of emoluments or the date last treated as the occasion on which emoluments were paid”.

6Amendments to the principal Regulations

In regulation 18f1—

(a)

in paragraph (1), for sub-paragraph (b) there shall be substituted—

“(b)

the employee’s national insurance number;

(ba)

any other number used to identify the employee;”;

(b)

in sub-paragraph (a) of paragraph (7), after paragraph (i), there shall be inserted—

“(ia)

the employee’s national insurance number;”.

7Amendments to the principal Regulations

In regulation 20f1—

(a)

in paragraph (1), after the words “address of the employee,” there shall be inserted the words “the employee’s national insurance number,”;

(b)

for paragraph (2) there shall be substituted—

“(2)

The prescribed weekly rate shall be such sum as represents one fifty-second part of the relief for the time being allowable under section 257(1) of the Income and Corporation Taxes Act 1988, rounded to the nearest 50 pence.”;

(c)

in paragraph (4), sub-paragraph (b) shall be omitted;

(d)

in paragraph (7), in sub-paragraph (a), there shall be inserted before the words “certificate of the employer” the words “two copies of the”;

(e)

in paragraph (8), for sub-paragraph (b) there shall be substituted—

“(b)

The prescribed monthly rate shall be such sum as represents one twelfth part of the relief for the time being allowable under section 257(1) of the Income and Corporation Taxes Act 1988, rounded to the nearest £1.”.

8Amendments to the principal Regulations

In regulation 21(2)f1 for the word “Collector” there shall be substituted the words “Inspector or, if so required, to the Collector”.

9Amendments to the principal Regulations

In regulation 27f1, after paragraph (3) there shall be added—

“(4)

Upon receipt of a return made by the employer under paragraph (1), the Collector may prepare a certificate showing the amount of tax which the employer is liable to pay to him for the income tax period in question.

(5)

The provisions of paragraphs (1) and (2) of Regulation 28 shall apply to the amount shown in a certificate under paragraph (4).

(6)

The production of the return made by the employer under paragraph (1) and of the certificate of the collector under paragraph (4) shall be sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to the collector in respect of the income tax period in question.

(7)

Any document purporting to be a certificate under paragraph (4) shall be deemed to be such a certificate until the contrary is proved.”.

10Amendments to the principal Regulations

In regulation 31f1, paragraph (c) shall be omitted.

11Amendments to the principal Regulations

In regulation 32f1, after paragraph (1B) there shall be inserted—

“(1C)

Where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.”.

12Amendments to the principal Regulations

Regulations 44 to 47 shall be omitted.

13Amendments to the principal Regulations

In regulation 49f1, in paragraphs (1) and (2), after the words “during the year” there shall be inserted the words “less any subsequent repayments made”.

14Amendments to the principal Regulations

In regulation 51f1—

(a)

in paragraph (4), in sub-paragraph (a), for the words from “within the time limited” to “specified in the notice” there shall be substituted the words “within 14 days, a return in such form as the Board may prescribe showing the amount of tax which the employee is liable to pay to the Collector under paragraph (3) of this Regulation in respect of the income tax period in question”;

(b)

in paragraph (6), after the words “shall apply” there shall be inserted the words “with the necessary modifications”.

15Amendments to the principal Regulations

In regulation 55, paragraph (5)f1 shall be omitted.

16Amendments to the principal Regulations

In regulations 59(4)(c) and 60(3)(b)(vi)f1 for the words “paragraph (4) of Regulation 55” there shall be substituted the words “sub-paragraph (b) of paragraph (1) of Regulation 63”.

Signature

L. J. H. Beighton

C. W. Corlett

Two of the Commissioners of Inland Revenue

16th March 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 6th April 1993, make a number of miscellaneous amendments to the Income Tax (Employments) Regulations 1973 (“the 1973 Regulations”) in advance of consolidating Regulations, which are designed to come into force immediately afterwards on that same date.

Regulation 3 makes it clear that section 56 of the Taxes Management Act 1970 applies to appeals under regulation 10 of the 1973 Regulations; and regulation 11 provides that where records are maintained by computer, the person required to make them available for inspection shall provide the authorised officer with all facilities necessary for obtaining information from them.

The remaining regulations make provision for employees' national insurance numbers to be included in returns, provide for obsolete material to be omitted and make other detailed amendments.