Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) (“the PAYE Regulations”).
Chapter II of Part VI of the PAYE Regulations makes special provision for emoluments paid to members of the reserve and auxiliary forces. The forces to which the Chapter applies include those specified in regulation 59(2) of the PAYE Regulations.
These Regulations amend the PAYE Regulations so as to provide that the reserve and auxiliary forces to which the Chapter applies are those specified in a substituted regulation 59(2). The new paragraph takes account of the changes made by the enactment and implementation of the Reserve Forces Act 1996 (c. 14).