# The Income Tax (Employments) Regulations 1993, Regulation 94: Interpretation of Chapter III


In this Chapter “the Department” means—
(a) in Great Britain, the Department of Employment or, as the case may be, the Department of Social Security, or
(b) in Northern Ireland, the Department of Health and Social Services for Northern Ireland
by whom a payment of benefit is made.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/94 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.