# The Income Tax (Employments) (Notional Payments) Regulations 1994, Regulation 2: Interpretation


In these Regulations, unless the context otherwise requires—
“assessable” has the meaning given by section 203L(2) of the Taxes Act;
“the Board” means the Commissioners of Inland Revenue;
“cash voucher” means a cash voucher to which section 143(1) of the Taxes Actapplies;
“chargeable expense” has the same meaning as in section 141(1) of the Taxes Act;
“cheque voucher” has the meaning given by section 141(7) of the Taxes Act;
“credit-token” has the same meaning as in section 142 of the Taxes Act;
“employee” and “employer” have the meanings given by section 203L(1) of the Taxes Act;
“income tax period” has the meaning given by regulation 2(1) of the principal Regulations;
“non-cash voucher” means a non-cash voucher to which section 141(1) of the Taxes Act applies;
“notional payment” has the meaning given by subsection (2)(a) of section 203J;
“the principal Regulations” means the Income Tax (Employments) Regulations 1993;
“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;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1994/1212/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-employments-notional-payments-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.