SCHEDULE 3Consequential and related amendments
PART 2Secondary legislation
Social Security Contributions (Intermediaries) Regulations 200057
In regulation 2 of the Social Security Contributions (Intermediaries) Regulations 2000168, for paragraphs (5) and (6) substitute—
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.