{
  "url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-2.json",
  "legislation": "uksi/1994/1212",
  "legislation_title": "The Income Tax (Employments) (Notional Payments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations, unless the context otherwise requires—\n“assessable” has the meaning given by section 203L(2) of the Taxes Act;\n“the Board” means the Commissioners of Inland Revenue;\n“cash voucher” means a cash voucher to which section 143(1) of the Taxes Actapplies;\n“chargeable expense” has the same meaning as in section 141(1) of the Taxes Act;\n“cheque voucher” has the meaning given by section 141(7) of the Taxes Act;\n“credit-token” has the same meaning as in section 142 of the Taxes Act;\n“employee” and “employer” have the meanings given by section 203L(1) of the Taxes Act;\n“income tax period” has the meaning given by regulation 2(1) of the principal Regulations;\n“non-cash voucher” means a non-cash voucher to which section 141(1) of the Taxes Act applies;\n“notional payment” has the meaning given by subsection (2)(a) of section 203J;\n“the principal Regulations” means the Income Tax (Employments) Regulations 1993;\n“section 203F”, “section 203G”, “section 203H”, “section 203I” and “section 203J” mean respectively section 203F, section 203G, section 203H, section 203I and section 203J of the Taxes Act;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 143(1) was amended by section 89(9) of the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 141(1) was amended by section 89(2) of the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 142 was amended by sections 46(2) and 48(1) of the Finance Act 1988 (c. 39) and by section 89(5) to (7) of the Finance Act 1994."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1993/744; a relevant amending instrument is S.I. 1993/2276."
    }
  ],
  "outstanding_effects": [
    {
      "type": "renumbered (as reg.2(1))",
      "affecting": "uksi/1998/1891",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998"
    },
    {
      "type": "rev. in pt.",
      "affecting": "uksi/1998/1891",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998"
    },
    {
      "type": "added",
      "affecting": "uksi/1998/1891",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998"
    },
    {
      "type": "words revoked",
      "affecting": "ukpga/2003/1",
      "affecting_title": "Income Tax (Earnings and Pensions) Act 2003"
    },
    {
      "type": "revoked",
      "affecting": "ukpga/2003/1",
      "affecting_title": "Income Tax (Earnings and Pensions) Act 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1212/regulation/2",
    "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."
}