{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-5.json",
  "legislation": "uksi/1993/744",
  "legislation_title": "The Income Tax (Employments) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Troncs",
  "text": "(1) This regulation applies where an organised arrangement exists for gratuities or service charges to be shared among two or more employees by any person (the organised arrangement being commonly known as a tronc and the person in question being commonly known and referred to in this regulation as a tronc-master).\n(2) Subject to paragraph (3), where this regulation applies—\n(a) every payment to an employee by way of the sharing out of gratuities or service charges by the tronc-master (including the retention by him of his own share if he is also an employee) shall be regarded for the purposes of these Regulations as a payment by him of emoluments; and\n(b) to the extent of any such payment, the tronc-master shall be regarded as the employer for the purposes of these Regulations, notwithstanding regulation 4.\n(3) If in any particular case the Board are satisfied that the tronc-master has failed to observe or fulfil the requirements of these Regulations or any of them and they so direct, then—\n(a) any gratuities or service charges shared as mentioned in paragraph (1) and paid to the tronc-master through the principal employer shall be dealt with in accordance with regulation 4, and\n(b) any share of gratuities or service charges not so dealt with shall either—\n(i) be assessed under regulation 103 on the employee receiving the same, or\n(ii) be taken into account under regulation 7(2)(b) by the inspector in his determination of a code,\nas the Board may direct.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1996/1312",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1996"
    },
    {
      "type": "rev. in Pt.",
      "affecting": "uksi/1994/775",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/775",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/775",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/5",
    "retrieved_at": "2026-10-29T14:00:51.303653+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."
}