{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016/regulation-3.json",
  "legislation": "uksi/2016/1137",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2016",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 61A",
  "text": "In regulation 61A (interpretation), for the definition of “specified benefit” substitute—\n““specified benefit” means any benefit treated as earnings under any of the following provisions of Part 3 of ITEPA (employment income: earnings and benefits etc. treated as earnings)—\n(a) section 87 (non-cash vouchers) except where section 694 (non-cash vouchers: treated as payments of PAYE income) of ITEPA applies,\n(b) section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies,\n(c) section 120 (car),\n(d) section 149 (car fuel),\n(e) section 154 (van),\n(f) section 160 (van fuel),\n(g) section 203 (employment-related benefit);”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "ITEPA is defined in the principal Regulations as meaning the Income Tax (Earnings and Pensions) Act 2003."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 87 of ITEPA has been amended by paragraph 2(3) of Schedule 13 to the Finance Act 2004 (c. 12) and paragraph 50(2) of Part 7 of Schedule 39 to the Finance Act 2012."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 120 of ITEPA has been amended by section 7 of the Finance Act 2016."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 149 of ITEPA has been amended by section 58 of the Finance Act 2010 (c. 13)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 154 of ITEPA has been amended by section 7 of the Finance Act 2016."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 160 of ITEPA has been amended by paragraph 5 of Schedule 14 to the Finance Act 2004, section 58 of the Finance Act 2010 and section 10 of the Finance Act 2015."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1137/regulation/3",
    "retrieved_at": "2026-10-28T23:17:51.304971+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."
}