{
  "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994",
  "json_url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994.json",
  "id": "uksi/1994/1212",
  "title": "The Income Tax (Employments) (Notional Payments) Regulations 1994",
  "short_title": "Income Tax (Employments) (Notional Payments) 1994",
  "long_title": "Sections 203B and 203C of the Income and Corporation Taxes Act 1988 (inserted by sections 125 and 126 of the Finance Act 1994) (“the 1988 Act”) extend the scope of PAYE to certain emoluments paid by a person other than the person for whom the employee works. Sections 203F to 203L of the 1988 Act (inserted by sections 127 to 131 of the Finance Act 1994) extend the scope of PAYE to certain emoluments provided in non-cash form for employees. In each such case the emoluments are treated as if they were cash emoluments paid to the employee by the employer (“a notional payment”).",
  "citation": "S.I. 1994/1212",
  "type": "uksi",
  "year": "1994",
  "number": "1212",
  "version": "current",
  "date": "1994-05-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 14,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exclusion of property from section 203F",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Exclusion of use of credit-token from section 203H",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Exclusion of cash vouchers from section 203I",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-5",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notional payments—non-cash vouchers—time of payment",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Notional payments—deduction of income tax",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-7",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/8",
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      "number": "8",
      "heading": "Notional payments—accounting for income tax where inability to deduct",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendments to the principal Regulations—deduction of income tax from notional payments and returns",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-9",
      "extent": null,
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    },
    {
      "path": "regulation/10",
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      "heading": "Amendments to the principal Regulations—deduction of income tax from notional payments and returns",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-10",
      "extent": null,
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    {
      "path": "regulation/11",
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      "heading": "Amendments to the principal Regulations—deduction of income tax from notional payments and returns",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-11",
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      "path": "regulation/12",
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      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Application of the principal Regulations to income tax accounted for where inability to deduct",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-13",
      "extent": null,
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      "path": "signature",
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      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
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      "type": "words revoked",
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      "type": "substituted",
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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  "changes_made_to": 14,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1212",
    "retrieved_at": "2026-10-29T13:33:54.585791+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."
}