- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/12/2014)
- Gwreiddiol (a wnaed Fel)
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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Paragraph 4A.
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4A.—(1) Where any payment of [F2general earnings] of an employee is made by an intermediary of the employer, the employer shall be treated, for the purposes of this Schedule other than–
(a)paragraph 7(1),
(b)paragraph 7(3)(a),
(c)the references to a subsequent payment of [F2general earnings] or of monetary earnings in paragraph 7(3) and (8), and
(d)paragraph 7(11),
as making the payment of those [F2general earnings] to the employee.
(2) For the purposes of this paragraph, a payment of [F2general earnings] of an employee is made by an intermediary of the employer if it is made–
(a)either–
(i)by a person acting on behalf of the employer and at the expense of the employer, or
(ii)by a person connected with him, or
(b)by trustees holding property for any persons who include, or class of persons which includes, the employee.
(3) Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.]
Textual Amendments
F1Sch. 4 para. 4A inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, reg. 6
F2Words in Sch. 4 para. 4A substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(5)
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