Social Security (Categorisation of Earners) Amendment (Northern Ireland) Regulations 2003

JurisdictionUK Non-devolved
CitationSI 2003/733
Year2003

2003 No. 733

SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Categorisation of Earners) Amendment (Northern Ireland) Regulations 2003

Made 14th March 2003

Laid before Parliament 14th March 2003

Coming into force 6th April 2003

The Treasury, in exercise of the powers conferred upon them by sections 2(2)(b) and (2A) and 7(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, with the concurrence of the Department for Social Development insofar as required2, hereby make the following Regulations:

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Social Security (Categorisation of Earners) Amendment (Northern Ireland) Regulations 2003, and shall come into force on 6th April 2003.

S-2 Interpretation

Interpretation

2. In these Regulations “the principal Regulations” means the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 19783, and a reference to a numbered Schedule is a reference to the Schedule to the principal Regulations bearing that number.

S-3 Amendment of Schedule 1

Amendment of Schedule 1

3. In paragraph 5A of Schedule 1 (entertainers treated as employed earners)4for the entry in Column (B) substitute—

5A. Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment does not include any payment by way of salary.

For the purposes of this paragraph “salary” means payments—

(a) made for services rendered;

(b) paid under a contract for services;

(c) where there is more than one payment, payable at a specific period or interval; and

(d) computed by reference to the amount of time for which work has been performed.”.

S-4 Amendment of Schedule 3

Amendment of Schedule 3

4. In paragraph 8 of Schedule 3 (person treated as the secondary contributor in respect of the employment)5for the entry in Column (B) substitute—

8. The producer of the entertainment in respect of which the payments of salary are made to the person mentioned in paragraph 5A of Column (B) of Schedule 1.”.

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

14th March 2003

John O'Neill

Senior Officer of the

Department for Social Development

(This note is not part of the Regulations)

These Regulations amend the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 ( S.R. 1978 No. 401) (“the principal Regulations”).

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