Social Security (Contributions) Amendment (No. 4) Regulations 1994

JurisdictionUK Non-devolved
CitationSI 1994/2299

1994 No. 2299

SOCIAL SECURITY

The Social Security (Contributions) Amendment (No. 4) Regulations 1994

Made 5th September 1994

Laid before Parliament 9th September 1994

Coming into force 30th September 1994

The Secretary of State for Social Security, with the concurrence of the Inland Revenue, in exercise of powers conferred by sections 1(4), 122(1) and 175(1) to (3) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it2, hereby makes the following Regulations:

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1994 and shall come into force on 30th September 1994.

(2) In these Regulations “Schedule 1” means Schedule 1 to the Social Security (Contributions) Regulations 19793(containing the provisions of the Income Tax (Employments) Regulations 19734as they apply to earnings-related contributions and Class 1A contributions under the Social Security Act 1975).

S-2 Amendment of Regulation 3 of Schedule 1

Amendment of Regulation 3 of Schedule 1

2. In Regulation 3 of Schedule 1 (intermediate employers)5

(a) in paragraph (1) for the words “works under the general control and management of a person” there shall be substituted the words “works for a person”;

(b) after paragraph (2) there shall be inserted the following paragraphs—

S-2A

“2A Paragraphs (1) and (2) of this Regulation apply only in the circumstances that a direction has been given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (PAYE: mobile UK workforce)6.

S-2B

2B In paragraphs (1) and (2) of this Regulation—

(a) “the principal employer” means the person specified as the relevant person in the direction referred to in paragraph (2A) of this Regulation, and

(b) “the immediate employer” means the person specified as the contractor in that direction.”.

William Hague

Minister of State,

Department of Social Security

1st September 1994

S. C. T. Matheson

G. H. Bush

Two of the Commissioners of Inland Revenue

5th September 1994

(This note is not part of the Regulations)

These Regulations further amend the Social...

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