{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-59",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-59.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/59",
  "kind": "regulation",
  "number": "59",
  "heading": "Interpretation of Chapter II",
  "text": "(1) In this Chapter unless the context otherwise requires—\n“the Ministry” means—\n(a) in relation to emoluments paid to members of the Merchant Navy Reserve, the Department of Transport, and,\n(b) in all other cases, the Ministry of Defence;\n“reserve and auxiliary forces” includes the forces specified in paragraph (2);\n“reserve pay” means emoluments paid by the Ministry to members of the reserve and auxiliary forces;\n“reservist” means any person in receipt of reserve pay other than a person who is not resident in the United Kingdom and is serving outside the United Kingdom.\n(2) The forces specified in this paragraph are—\n(a) Royal Naval Reserve,\n(b) Royal Marines Reserve,\n(c) Royal Fleet Reserve,\n(d) Royal Naval Special Reserve (Special List),\n(e) Women’s Royal Naval Reserve,\n(f) Women’s Royal Naval Supplementary Reserve,\n(g) Queen Alexandra’s Royal Naval Nursing Service Reserve,\n(h) Voluntary Aid detachment (Naval Reserve),\n(j) Regular Army Reserve of Officers,\n(k) Army Reserves, including Regular Reserves and Army General Reserve,\n(l) Territorial and Army Volunteer Reserve,\n(m) Officer cadets of University Officers Training Corps,\n(n) Royal Air Force Reserve of Officers,\n(o) Royal Air Force Volunteer Reserve (including University Air Squadron members),\n(p) Class E of the Royal Air Force Reserve,\n(q) Women’s Royal Air Force Reserve of Officers,\n(r) Women’s Royal Air Force Volunteer Reserve,\n(s) Royal Auxiliary Air Force,\n(t) Women’s Royal Auxiliary Air Force,\n(u) Princess Mary’s Royal Air Force Nursing Service Reserve,\n(v) Officers, Adult Instructors and Adult Warrant Officers of the Sea Cadet Corps, Army Cadet Forces, Air Training Corps and Combined Cadet Force, and\n(w) Merchant Navy Reserve.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/214",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1997"
    },
    {
      "type": "replaced (by reg.59(2)(3))",
      "affecting": "uksi/1997/214",
      "affecting_title": "The Income Tax (Employments) (Amendment) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/59",
    "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."
}