- 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Point in time view as at 01/01/2014.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 4.
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4.—[F1(1) For the purposes of these Regulations a “benefit” means anything that, if received by an employee for performing the duties of an employment, would be general earnings of the employment.]
(2) The amount of a benefit is taken to be–
(a)in the case of a cash benefit, the amount received, and
(b)in the case of a non-cash benefit, the cash equivalent of the benefit.
(3) The cash equivalent of a non-cash benefit is taken to be whichever is the greater of–
[F2(a)the amount that would, for income tax purposes, be general earnings if the benefit were general earnings from an employment, and
(b)the cash equivalent determined in accordance with section 398(2)(b) of 2003.]
(4) For the purposes of these Regulations a benefit is treated as received–
(a)in the case of a cash benefit, when payment is made of or on account of the benefit; and
(b)in the case of an non-cash benefit, when it is used or enjoyed.
Textual Amendments
F1Reg. 4(1) 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(4)(a)
F2Reg. 4(3)(a)(b) 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(4)(b)
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