Social Security Contributions (Intermediaries) Regulations 2000
| Jurisdiction | UK Non-devolved |
| Citation | SI 2000/727 |
| Year | 2000 |
(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) Regulations 2000 and shall come into force on 6th April 2000.(2) These Regulations have effect for the tax year 2000–01 and subsequent years and apply in relation to services performed, or to be performed, on or after 6th April 2000.(3) Payments or other benefits in respect of such services received before that date shall be treated as if received in the tax year 2000–01.(1) In these Regulations unless the context otherwise requires–(2) References in these Regulations to payments or benefits received or receivable from a partnership or unincorporated association include payments or benefits to which a person is or may be entitled in his capacity as a member of the partnership or association.anything done by or in relation to an associate of an intermediary is treated as done by or in relation to the intermediary, anda payment or other benefit provided to a member of an individual’s family or household is treated as provided to the individual.(4) The reference in paragraph (3) (b) to an individual’s family or household shall be construed in accordance with F30sections 721(4) and (5) of ITEPA 2003.(5) For the purposes of these Regulations, two people living together as if they were a married couple or civil partners are treated as if they were married to, or civil partners of, each other.(7) For the purposes of these Regulations “connected” shall be construed in accordance with section 993 of the Income Tax Act 2007.(8) For the purposes of these Regulations “controlled” shall be construed in accordance with section 995 of the Income Tax Act 2007.In this Part— in relation to an individual, has the meaning given by section 417(3) and (4) of the Taxes Act in relation to a company, means a person connected with the company within the meaning of section 839 of the Taxes Act in relation to a partnership, means any associate of a member of the partnership.(2) Where an individual has an interest in shares or obligations of the company as a beneficiary of an employee benefit trust, the trustees are not regarded as associates of his by reason only of that interest except in the following circumstances.the individual, either on his own or with one or more of his associates, orany associate of his, with or without other such associates,(4) In paragraph (2) “employee benefit trust" has the same meaning as in F31sections 550 and 551 of ITEPA 2003.a public authority as defined by the Freedom of Information Act 2000,a body specified in section 23(3) of the Freedom of Information Act 2000,a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002,the Corporate Officer of the House of Commons,the Corporate Officer of the House of Lords,the National Assembly for Wales Commission, ...the Northern Ireland Assembly CommissionF66, ora company connected with any person mentioned in sub-paragraphs (a) to (f) .(2) An authority within paragraph (1) (a) or (b) is a public authority for the purposes of these Regulations in relation to all its activities even if provisions of the Act mentioned in that paragraph do not apply to all information held by the authority.(3) Paragraph (1) is subject to paragraph (4) .has a registered patient list for
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