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Income Tax (Employments) (No. 2) Regulations, 1951

As Enacted Cited authorities 3 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1951/836
Year1951

1951 No. 836

PAY AS YOU EARN

The Income Tax (Employments) (No. 2) Regulations, 1951

9thMay 1951

10thMay 1951

25thMay 1951

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by Section 2 of the Income Tax (Employments) Act, 1943(a), hereby make the following Regulations:—

1. These Regulations may be cited as the Income Tax (Employments) (No. 2) Regulations, 1951, and shall come into operation on the twenty-fifth day of May, 1951.

2. Paragraph (3) of Regulation 29 of the Income Tax (Employments) Regulations, 1950(b), shall have effect as if for the word "employee" there were substituted the word "employer".

3. Regulation 30 of the Income Tax (Employments) Regulations, 1950, shall be rescinded.

4. Paragraph (4) of Regulation 35 of the Income Tax (Employments) Regulations, 1950, shall have effect as if the words "except any payment in respect of the first month of any such employment" were omitted.

5. Regulation 36 of the Income Tax (Employments) Regulations, 1950, shall have effect as if after the words "pay in lieu of leave" there were inserted the word "or", and as if the words "or (in the case of emoluments arising out of an agreement with the crew of a ship) overtime" were omitted, and as if the following proviso were inserted at the end thereof:—

(a) 6 & 7 Geo. 6. c. 45.

(b) S.I. 1950 (No. 453) I, p. 1069.

"Provided that in the case of a seaman who has signed the agreement with the crew of a ship which provides for payment at monthly rates, tax shall be deducted on the occasion of every payment of overtime arising out of the agreement at the appropriate rate prescribed in the seamen's tables, and paragraph (2) of Regulation 35 shall not apply to any such payment".

By Order of the Commissioners of Inland Revenue.

R. Willis, Secretary.

9th May, 1951.

EXPLANATORY NOTE

(This Note is not part of the Regulations, but is intended to indicate their...

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