Finance Act, 1997

Amendment of section 127 (regulations) of Income Tax Act, 1967 .

6.—(1) Section 127 of the Income Tax Act, 1967 , is hereby amended by the insertion of the following after subsection (5):

“(5A) (a) Notwithstanding the provisions of subsection (5), regulations made in accordance with the provisions of paragraphs (f) and (g) of subsection (1) shall not apply to an employer (being an individual) who pays emoluments to an employee engaged by that employer in a domestic employment where—

(i) the emoluments from that employment are less than £30 per week, and

(ii) the employer has only one such employee.

(b) In this subsection—

‘domestic employee’ means an employee who is employed solely on domestic duties (including the minding of children) in the employer's private dwelling house;

‘domestic employment’ means employment by reference to which an employee is a domestic employee.”.

(2) This section shall apply and have effect as on and from the 6th day of June, 1997.