The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

Statutory Instruments

2004 No. 770

SOCIAL SECURITY

The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

Made

16th March 2004

Laid before Parliament

16th March 2004

Coming into force

6th April 2004

The Treasury, in exercise of the powers conferred upon them by sections 2(2) and (2A), 3(2), (2A) and (3), 4(6) and (7), 4A, 10(8) and (9), 10A(7), 19(1), (2)(b) and (5A), 122(1) and 175(3) and (4) of, and paragraphs 7B and 8(1)(ia) and (1A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 M1 (“the 1992 Act”) with the concurrence of the Secretary of State insofar as required and sections 2(2) and (2A), 3(2), (2A) and (3), 4(6) and (7), 4A, 10(8) and (9), 10A(7), 18(1), 19(1), (2)(b) and (5A),121(1) and 171(3), (4) and (10) of, and paragraphs 7B and 8(1)(ia) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M2 (“the 1992 Northern Ireland Act”), with the concurrence of the Department for Social Development insofar as required M3 , and the Commissioners of Inland Revenue in exercise of the powers conferred upon them by sections 18(1), 175(3) and (4) of, and paragraphs 3(1), (3) and (6) and 6(1) of Schedule 1 to the 1992 Act M4 and sections 18(1), 171(3) and (4) of, and paragraphs 3(1), (3) and (6) and 6(1) of Schedule 1 to the 1992 Northern Ireland Act M5 hereby make the following Regulations:

Marginal Citations

M1 1992 c. 4. Section 2 has been amended. Relevant amendments were made to subsection (1) by paragraph 171 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”) and subsection (2A) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”) and substituted by paragraph 2 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30: “the Welfare Reform Act”). Section 3 has been amended: subsection (2A) was inserted by section 48 of the Social Security Act 1998 (c. 14: “the 1998 Act”). Section 4 has been amended. Subsection (6) was substituted by section 74(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19: “the 2000 Act”) and subsection (7) was inserted by paragraph 4 of Schedule 3 to the Transfer Act. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by articles 3 and 4 of S.I. 2003/1874. Section 10 was substituted by section 74(2) of the 2000 Act and relevantly amended by paragraph 174 of Schedule 6 to the ITEPA 2003. Section 10A was inserted by section 53 of the 1998 Act and relevantly amended by paragraph 11 of Schedule 3 to the Transfer Act. Section 19 has been amended. Subsection (1) was amended by paragraph 5 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19: “the 2002 Act”). Subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Section 122(1) is cited because of the meaning it ascribes to “prescribe”. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Transfer Act. Paragraph 7B was inserted by section 57 of the 1998 Act and amended by paragraph 38 of Schedule 3, paragraph 7 of Schedule 9 and Schedule 10 to the Transfer Act and section 76(3) and (4) of the 2000 Act. Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act and amended by section 74(5) of the 2000 Act. Sub-paragraph (1) was also amended, and sub-paragraph (1A) inserted, by paragraph 39 of Schedule 3 to the Transfer Act.

M2 1992 c. 7 (“the 1992 Northern Ireland Act”). Section 2 has been amended. Relevant amendments were made to subsection (1) by paragraph 192 of Schedule 6 to ITEPA 2003, and subsection (2A) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”) and substituted by paragraph 10 of Schedule 11 to the Welfare Reform Act. Section 3 has been amended: relevant amendments are those made by Article 45 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10: “the 1998 Order”) and paragraph 4 of Schedule 3 to the Transfer Order. Section 4 has been amended. Subsection (6) was substituted by section 78(3) of the 2000 Act and subsection (7) was inserted by paragraph 5 of Schedule 3 to the Transfer Order. Section 4A was inserted by section 76 of the Welfare Reform and Pensions Act. and amended by Articles 3 and 4 of S.I. 2003/1884. Section 10 was substituted by section 78(2) of the 2000 Act and relevantly amended by paragraph 195 of Schedule 6 to ITEPA 2003. Section 10A was inserted by Article 50 of the 1998 Order and relevantly amended by paragraph 198 of Schedule 6 to ITEPA 2003. Section 19 has been amended. Subsection (1) was amended by paragraph 24 of Schedule 1 to the 2002 Act. Subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Transfer Order. Section 121(1) is cited because of the meaning it ascribes to “prescribe”. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order. Paragraph 7B was inserted by Article 54 of the 1998 Order and amended by paragraph 37 of Schedule 3, paragraph 5 of Schedule 8 and Schedule 9 to the Transfer Order and section 80(3) and (4) of the 2000 Act. Paragraph 8(1(ia) was inserted by paragraph 58(25) of Schedule 6 to the 1998 Order and amended by section 78(5) of the 2000 Act. Sub-paragraph (1) was amended and sub-paragraph (1A) was inserted, by paragraph 38 of Schedule 3 to the Transfer Order.

M3 The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Northern Ireland Act were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

M4 Section 18(1) was amended by paragraph 18 of Schedule 3 to the Transfer Act. Paragraph 3 has been amended: sub-paragraph (1) was amended by paragraph 77(5) of Schedule 6 to the 1998 Act and paragraph 33 of Schedule 3 to the Transfer Act; sub-paragraph (3) was amended by section 55(a) of the Social Security Act 1998 (c. 14) (“the 1998 Act”) and sub-paragraph (6) was inserted by paragraph 33 of Schedule 3 to the Transfer Act. Paragraph 6(1) was amended by paragraph 77(8) of Schedule 7 to the 1998 Act, paragraph 35(2) of Schedule 3 to the Transfer Act and paragraph 185(a) and (b) of Schedule 6 to ITEPA 2003.

M5 Section 18(1) has been amended by paragraph 18 of Schedule 3 to the Transfer Order Paragraph 3has been amended: sub-paragraph (1) was amended by paragraph 58(5) of Schedule 6 to the 1998 Order and paragraph 32(3) of Schedule 1 to the 2002 Act; sub-paragraph(3) was amended by Article 52(a) of the 1998 Order and sub-paragraph (6) was added by paragraph 32 of Schedule 3 to the Transfer Order. Paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to the 1998 Order, paragraph 34(2) of Schedule 3 to the Transfer Order and paragraph 204(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003.