The Income Tax (Employments) (Amendment No. 4) Regulations 1996
These Regulations amend the Income Tax (Employments) Regulations 1993 (S.I. 1993/774) (“the principal Regulations”) so as to ensure that PAYE is applied to the new jobseekers allowance, introduced by the Jobseekers Act 1995 (c. 18) to replace unemployment benefit and income support paid to the unemployed with effect from 7th October 1996.