Section 133 | PAYE 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 Income Tax (Employments) Regulations 1993; and

(c)“the 1973 Regulations” means the Income Tax (Employments) Regulations 1973.