{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-83",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-83.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/83",
  "kind": "regulation",
  "number": "83",
  "heading": "Interpretation of Chapter II",
  "text": "(1) In this Chapter “the Department” means—\n(a) in Great Britain, the Department of Employment whether or not a particular payment including taxable benefit was actually made by that Department, or\n(b) in Northern Ireland, the Department of Health and Social Services for Northern Ireland.\n(2) Where a payment of taxable benefit is made by the Department of Social Security that Department shall make arrangements to enable the Department to comply with these Regulations.\n(3) For the purposes of this Chapter any reference to the deduction or repayment of tax on making any payment shall be taken to refer to the duties imposed upon the Department by regulations 88 and 89.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1996/2381",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 4) Regulations 1996"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1996/2381",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 4) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/83",
    "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."
}