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

• Citation: S.I. 1994/2299
• Sections: 2

Section 1 Citation, commencement and interpretation

(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 1979 (containing the provisions of the Income Tax (Employments) Regulations 1973 as they apply to earnings-related contributions and Class 1A contributions under the Social Security Act 1975).

Section 2 Amendment of Regulation 3 of Schedule 1

In Regulation 3 of Schedule 1 (intermediate employers) —

(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—

(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) .

(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.