The Income Tax (Pay As You Earn) Regulations 2003

[F1 Interpretation U.K.

61A.   In this Chapter—

[F2 “amount foregone” has the meaning given in section 69B of ITEPA;]

“authorised employer” has the meaning given by regulation 61C;

“main relevant payment” means the relevant payment normally made to the specified employee at regular intervals of a week or more;

“making good payment” means the payment referred to in regulation 61E(2) or 61G(2)(b);

[F3 “optional remuneration arrangements” has the meaning given in section 69A of ITEPA;”

“relevant amount” means the amount calculated in accordance with section 87A, 94A, 120A, 154A or 203A of ITEPA, as the case may be;]

[F4 “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)—

(a)

section 87 (non-cash vouchers) except where section 694 (non-cash vouchers: treated as payments of PAYE income) of ITEPA applies,

(aa)

[F5 section 87A (benefit of non-cash voucher treated as earnings: optional remuneration arrangements),]

(b)

section 94 (credit-tokens) except where section 695 (credit-tokens: treated as payments of PAYE income) of ITEPA applies,

(ba)

[F6 section 94A (benefit of credit-token treated as earnings: optional remuneration arrangements),]

(c)

section 120 (car),

(ca)

[F7 section 120A (benefit of car treated as earnings: optional remuneration arrangements),]

(d)

section 149 (car fuel),

(da)

[F8 section 149A (benefit of car fuel treated as earnings: optional remuneration arrangements),]

(e)

section 154 (van),

(ea)

[F9 section 154A (benefit of a van treated as earnings: optional remuneration arrangements),]

(f)

section 160 (van fuel),

(fa)

[F10 section 160A (benefit of van fuel treated as earnings: optional remuneration arrangements),]

(g)

section 203 (employment-related benefit);]

(ga)

[F11 section 203A (employment-related benefit provided under optional remuneration arrangements);]

“specified employee” means an employee to whom an authorised employer provides a specified benefit;

“Taxable Amount of the Benefit” has the meaning given in regulation 61D(1).]

Textual Amendments

F1 Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6

F2 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(a)

F3 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(b)

F4 Words in reg. 61A substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2016 (S.I. 2016/1137), regs. 1(1), 3

F5 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(i)

F6 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(ii)

F7 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(iii)

F8 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(iv)

F9 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(v)

F10 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(vi)

F11 Words in reg. 61A inserted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 3(c)(vii)