Social Security (Categorisation of Earners) Amendment Regulations 1998
Jurisdiction | UK Non-devolved |
Citation | SI 1998/1728 |
Year | 1998 |
1998 No. 1728
SOCIAL SECURITY
The Social Security (Categorisation of Earners) Amendment Regulations 1998
Made 15th July 1998
Laid before Parliament 16th July 1998
Coming into force 17th July 1998
The Secretary of State for Social Security, in exercise of powers conferred by sections 2(2)(b), 7(2), 122(1) and 175(1) and (4) of the Social Security Contributions and Benefits Act 19921and of all other powers enabling her in that behalf, without having referred proposals to the Social Security Advisory Committee because it appears to her that, by reason of the urgency of the matter, it is inexpedient so to refer them2, hereby makes the following Regulations:—
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Social Security (Categorisation of Earners) Amendment Regulations 1998 and shall come into force on 17th July 1998.
(2) In these Regulations “the principal Regulations” means the Social Security (Categorisation of Earners) Regulations 19783.
Amendment of regulation 1(2) of the principal Regulations
2. In regulation 1(2) of the principal Regulations (interpretation) after the definition of “educational establishment” there shall be inserted the following definition:—
““entertainer” means a person who is employed as an actor, singer or musician, or in any similar performing capacity; and “entertainment” shall be construed accordingly;”.
Amendment of Schedule 1 to the principal Regulations
3. In Part I of Schedule 1 to the principal Regulations (earners treated as employed earners)—
(a) in sub-paragraph (b) of paragraph 2 in Column (B) the words from “actor” to “other” shall be omitted;
(b) after paragraph 5 there shall be added the following entries in Columns (A) and (B) respectively—
“5A. Employment as an entertainer, not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E. |
5A. Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of salary.”. |
Amendment of Schedule 3 to the principal Regulations
4. In Schedule 3 to the principal Regulations (employments in respect of...
To continue reading
Request your trial