{
  "url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-3",
  "json_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-3.json",
  "legislation": "uksi/2002/2172",
  "legislation_title": "The Working Tax Credit (Payment by Employers) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Definition of “relevant employer”",
  "text": "(1) In these Regulations “relevant employer” means—\n(a) an employer who 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, or\n(b) where a person is the employee of more than one such employer, the employer who normally employs the employee for the higher (or highest) number of hours each week.\nThis is subject to paragraph (2).\n(2) “Relevant employer” does not include an employer who is authorised to make deductions in accordance with regulation 20 of the Employments Regulations (employee on fixed pay).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2004/762",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2004"
    },
    {
      "type": "am",
      "affecting": "uksi/2003/715",
      "affecting_title": "The Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2172/regulation/3",
    "retrieved_at": "2026-10-29T06:50:27.059686+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."
}