{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-95",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-95.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/95",
  "kind": "regulation",
  "number": "95",
  "heading": "Benefit paid by the paying Department direct to the claimant",
  "text": "(1) If the Department pays benefit directly to an employed claimant—\n(a) the Department shall determine and record the amount of taxable benefit, and\n(b) the full sum shall be paid without any deduction or repayment of income tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/95",
    "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."
}