Part IV Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
PAYE
F1125 Payment by intermediary.
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F1126 Employees working for persons other than their employers, etc.
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F1127 Tradeable assets.
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F1128 Non-cash vouchers.
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F1129 Credit-tokens.
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F1130 Cash vouchers.
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F1131 Supplementary.
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F1132 Payments etc. received free of tax.
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133PAYE regulations: past cases.
1
Regulation 4 of the 1993 Regulations (intermediate employers) is hereby revoked; but in relation to any time before its revocation it shall be deemed to have been validly made.
2
Regulation 3 of the 1973 Regulations (intermediate employers) shall, in relation to any time before its revocation, be deemed to have been validly made.
3
Where, at any time before the passing of this Act—
a
a payment has been made of, or on account of, any income of an employee not resident or, if resident, not ordinarily resident in the United Kingdom,
b
at the time when the payment was made it appeared that some of the income would be assessable to income tax under Case II of Schedule E, but that some of the income might prove not to be assessable to income tax under that Schedule, and
c
the payment or any proportion of it was treated for the purposes of the 1993 Regulations or the 1973 Regulations as a payment to which the regulations applied,
then the treatment of that payment or that proportion of the payment as being a payment to which the regulations applied shall be deemed to have been lawful.
4
In this section—
a
“employee” means a person holding an office or employment under or with any other person;
b
“the 1993 Regulations” means the M1Income Tax (Employments) Regulations 1993; and
c
“the 1973 Regulations” means the M2Income Tax (Employments) Regulations 1973.