The Income Tax (Employments) (Incapacity Benefit) Regulations 1995
These Regulations amend the Income Tax (Employments) Regulations 1993 (S. I. 1993/744) (“the principal Regulations”) so as to provide for the operation of PAYE, with effect for the year 1995 – 96 and subsequent years of assessment, on payments of taxable incapacity benefit made to a claimant by the Department of Social Security or, in Northern Ireland, the Department of Health (“the Department”).