{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-3.json",
  "legislation": "uksi/1999/3219",
  "legislation_title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Definition of “relevant employer” and “relevant subsequent employer”",
  "text": "(1) Subject to paragraph (2) “relevant employer” means an employer who, at the time an award of tax credit is made, or renewed for a further award period, is required, on making any payment of or on account of any income assessable to income tax under Schedule E to any person, to deduct tax in accordance with the Employments Regulations or to deduct contributions in accordance with the Contributions Regulations and, in the case of an employee with more than one such employer, means in addition–\n(a) where the award is of working families' tax credit, the employer by whom, at the date of application, the larger (or largest) amount of net earnings as construed in accordance with the Family Credit (General) Regulations 1987 or, in Northern Ireland, the Family Credit (General) Regulations (Northern Ireland) 1987 is payable, or\n(b) where the award is of disabled person’s tax credit, the employer by whom, at the date of application, the larger (or largest) amount of net earnings as construed in accordance with the Disability Working Allowance (General) Regulations 1991 or, in Northern Ireland, the Disability Working Allowance (General) Regulations (Northern Ireland) 1992 is payable.\n(2) “Relevant employer” does not include an employer who is authorised to make deductions in accordance with regulation 20 of the Employments Regulations.\n(3) Subject to paragraph (4) “relevant subsequent employer” means an employer who, at the time that the employee notifies the Board in accordance with regulation 10(4) that he has commenced work for that employer (being a time falling after the date on which the employee ceased to be employed by the relevant employer but falling within the same award period), is required, on making any payment of or on account of any income assessable to income tax under Schedule E to any person, to deduct tax in accordance with the Employments Regulations or to deduct contributions in accordance with the Contributions Regulations.\n(4) “Relevant subsequent employer” does not include an employer who is authorised to make deductions in accordance with regulation 20 of the Employments Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/regulation/3",
    "retrieved_at": "2026-10-29T09:33:41.440978+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."
}