
1 
These Regulations may be cited as the Income Tax (Employments) (Amendment) Regulations 1994 and shall come into force on 6th April 1994.
2 
In these Regulations “the principal Regulations” means the Income Tax (Employments) Regulations 1993, and “regulation” means a regulation of those Regulations.
3 
In regulation 5—
(a) in paragraph (2)(b) the words “, notwithstanding regulation 4” shall be omitted;
(b) in paragraph (3)(a) for the words “regulation 4” there shall be substituted the words “paragraph (4)”;
(c) after paragraph (3) there shall be added—“
(4) Where this paragraph applies—
(a) the principal employer shall be deemed to be the employer for the purposes of these Regulations in relation to any gratuities or service charges falling within paragraph (3)(a);
(b) the tronc-master shall furnish the principal employer with such particulars of every payment by way of the sharing out of gratuities or service charges to be made to an employee as may be necessary to enable the principal employer to comply with the provisions of these Regulations;
(c) the principal employer shall, on making any payment of gratuities or service charges to the tronc-master, deduct or repay tax in accordance with these Regulations in respect of the amount of such gratuities or service charges to be paid to each employee, and shall notify the tronc-master of each amount so deducted or repaid.
(5) In paragraphs (3) and (4) “the principal employer” means the person under whose general control and management the employees in question work.”.
4 
After regulation 46 there shall be inserted—“
46A 

(1) In the circumstances specified in paragraph (2), the employer shall render a return to the inspector, not later than 28 days after the end of each income tax quarter, in such form as the Board may approve or prescribe, containing the particulars specified in paragraph (3) in respect of each relevant employee.
(2) The circumstances specified in this paragraph are where in any year—
(a) the benefit of a car is chargeable to income tax under section 157 of the Taxes Act as the employee’s income, and
(b) one or more of the following occurs in the income tax quarter, namely—
(i) a car which was unavailable becomes available;
(ii) a car which was available becomes unavailable;
(iii) where a car is available to an employee, or to others being members of his family or household, by reason of the employee’s employment, the employee becomes a relevant employee.
(3) The particulars specified in this paragraph are particulars of—
(a) the name of the employee;
(b) the employee’s national insurance number;
(c) the car which is or becomes available or has become unavailable;
(d) the price of the car;
(e) any capital sum contributed by the employee to expenditure on the provision of the car or on any qualifying accessory which is taken into account in determining the price of the car;
(f) any amount which, as a condition of the car being available for his private use, the employee is required to pay in the year concerned for that use (whether by way of deduction from his emoluments or otherwise);
(g) any provision of fuel for private use.
(4) For the purposes of sub-paragraphs (d) and (e) of paragraph (3) the price of a car shall be determined in accordance with the provisions contained in sections 168A to 168G of the Taxes Act.
(5) In this regulation—
 “available” shall be construed in accordance with paragraph 10 of Schedule 6 to the Taxes Act;
 “qualifying accessory” has the meaning given by section 168A(10) of the Taxes Act;
 a “relevant employee” means an employee who is employed in employment to which Chapter II of Part V of the Taxes Act applies;
 “unavailable” shall be construed in accordance with paragraph 9 of Schedule 6 to the Taxes Act.”.
L. J. H. Beighton
C. W. Corlett
Two of the Commissioners of Inland Revenue
15th March 1994