{
  "url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/note",
  "json_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989/note.json",
  "legislation": "uksi/1989/1905",
  "legislation_title": "The Income Tax (Reserve and Auxiliary Forces) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/income-tax-reserve-and-auxiliary-forces-amendment-regulations-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Reserve and Auxiliary Forces) Regulations 1975 (S.I. 1975/91) (“the 1975 Regulations”) and come into force on 8th November 1989.\nThe 1975 Regulations modified the Regulations relating to income tax under Pay As You Earn in respect of pay received by members of the reserve and auxiliary forces (“reservists”) and provided, where appropriate, for the deduction from such pay of income tax at the basic rate in force at the time of payment. These Regulations extend the 1975 Regulations to emoluments paid by the Department of Transport to members of the Merchant Navy Reserve which the Secretary of State is empowered to establish and maintain pursuant to section 28 of the Merchant Shipping Act 1988 (c. 12).\nFollowing the introduction of General Commissioners of Income Tax in Northern Ireland pursuant to section 134 of the Finance Act 1988 (c. 39), these Regulations amend the 1975 Regulations so that appeals by reservists, which were previously heard by the Special Commissioners or county courts in Northern Ireland, may be heard by the General Commisioners or the Special Commissioners as elsewhere in the United Kingdom.\nRegulation 1 provides for citation and commencement and regulation 2 contains definitions.\nRegulation 3 amends the 1975 Regulations so as to include the Department of Transport in the definition of “The Ministry” in relation to payments to members of the Merchant Navy Reserve and to add the Merchant Navy Reserve to the list of reserve forces in the Schedule.\nRegulation 4 removes the proviso to regulation 7(5) of the 1975 Regulations, which conferred exclusive jurisdiction in Northern Ireland on the Special Commissioners or, at the reservist’s election, the County Court, and other references to the County Court in regulations 7 and 8 of the 1975 Regulations and makes transitional provision for appeals in Northern Ireland made before the date on which these Regulations come into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1905/note",
    "retrieved_at": "2026-10-29T15:36:03.295955+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."
}