- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2014)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/01/2014.
There are currently no known outstanding effects for the The Social Security Contributions (Intermediaries) Regulations 2000, Section 3.
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3.—(1) In these Regulations “associate"–
(a)in relation to an individual, has the meaning given by section 417(3) and (4) of the Taxes Act M1, subject to the following provisions of this regulation;
(b)in relation to a company, means a person connected with the company within the meaning of section 839 of the Taxes Act M2; and
(c)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.
(3) The exception is where–
(a)the individual, either on his own or with one or more of his associates, or
(b)any associate of his, with or without other such associates,
has been the beneficial owner of, or able (directly or through the medium of other companies or by any other indirect means) to control, more than 5 per cent. of the ordinary share capital of the company.
(4) In paragraph (2) “employee benefit trust" has the same meaning as in [F1sections 550 and 551 of ITEPA 2003.]
Textual Amendments
F1Words in reg. 3(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 35(3)
Marginal Citations
M1Section 417 was amended by paragraph 6 of Schedule 17 to the Finance Act 1995 (c. 4).
M2Section 839 was amended by paragraph 20 of Schedule 17 to the Finance Act 1995.
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