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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Social Security (Contributions) Amendment (No. 4) Regulations 1994 No. 2299 URL: http://www.bailii.org/uk/legis/num_reg/1994/uksi_19942299_en.html |
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Statutory Instruments
SOCIAL SECURITY
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 1992(1) and 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 it(2), hereby makes the following Regulations:
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 1979(3) (containing the provisions of the Income Tax (Employments) Regulations 1973(4) as they apply to earnings-related contributions and Class 1A contributions under the Social Security Act 1975).
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-
"(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).
(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.".
Signed by authority of the Secretary of State for Social Security.
William Hague
Minister of State,
Department of Social Security
1st September 1994
The Commissioners of Inland Revenue hereby concur.
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 Security (Contributions) Regulations 1979.
Regulation 3 of Schedule 1 to the above regulations is amended so that paragraphs (1) and (2) of that Regulation apply only where a direction is given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (c. 1). In such circumstances, where anyone works for a person who is not his immediate employer, that person is responsible for the payment of Class 1 contributions in respect of such a worker, although the worker is not an employee of his.
These Regulations do not impose any costs on business.
1992 c. 4; section 122(1) is cited because of the meaning ascribed to the word "prescribe".
See the Social Security Administration Act 1992 (c. 5), section 173(1)(b).
The relevant amending instrument is S.I. 1983/395.
1988 c. 1; section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).
