The Social Security Contributions (Intermediaries) Regulations 2000

Interpretation E+W+S

2.—(1) In these Regulations unless the context otherwise requires–

• F1 ...

• “associate" has the meaning given by regulation 3;

• “attributable earnings" in relation to a worker shall be construed in accordance with regulation 6(3)(a);

• [F2 “the Board” means the Commissioners for Her Majesty’s Revenue and Customs;]

• F3 ...

• “Class 1A contributions" has the meaning given by section 10 of the Contributions and Benefits Act M1 ;

• F1 ...

• “company" means any body corporate or unincorporated association, but does not include a partnership;

• “the Contributions and Benefits Act" means the Social Security Contributions and Benefits Act 1992;

• [F4 “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001;]

• [F5 “CTA 2010” means the Corporation Taxes Act 2010;]

• F1 ...

• [F6 “public authority” has the meaning given by regulation 3A;]

• “relevant benefit" means any benefit falling within regulation 4 that is provided to the intermediary or to or on behalf of the worker under the arrangements;

• “relevant payment" means any payment made to an intermediary or to or on behalf of the worker under the arrangements;

• “secondary Class 1 contributions" has the meaning given by section 6 of the Contributions and Benefits Act M2 ;

• “secondary contributor" has the meaning given by section 7 of the Contributions and Benefits Act M3 ;

• [F7 “statutory auditor” has the meaning given by Part 42 of the Companies Act 2006.]

• “the Taxes Act" means the Income and Corporation Taxes Act 1988 M4 ;

• “tax year" means year of assessment;

• F1 ...

(2) References in these Regulations to payments or benefits received or receivable from a partnership or unincorporated association include payments or benefits to which a person is or may be entitled in his capacity as a member of the partnership or association.

(3) For the purposes of these Regulations–

(a) anything done by or in relation to an associate of an intermediary is treated as done by or in relation to the intermediary, and

(b) a payment or other benefit provided to a member of an individual’s family or household is treated as provided to the individual.

(4) The reference in paragraph (3)(b) to an individual’s family or household shall be construed in accordance with [F8 sections 721(4) and (5) of ITEPA 2003].

[F9 (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.]

[F10 (7) For the purposes of these Regulations “connected” shall be construed in accordance with section 993 of the Income Tax Act 2007.

(8) For the purposes of these Regulations “controlled” shall be construed in accordance with section 995 of the Income Tax Act 2007.]

Textual Amendments

F1 Words in reg. 2(1) omitted (6.4.2017) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(3)(a)

F2 Words in reg. 2(1) substituted (5.12.2005) by Social Security Contributions (Intermediaries) (Amendment) Regulations 2005 (S.I. 2005/3131), regs. 1(2), 4(2)

F3 Words in reg. 2(1) omitted (1.9.2003) by virtue of Social Security Contributions (Intermediaries) (Amendment) Regulations 2003 (S.I. 2003/2079), regs. 1(1), 4 (with reg. 7)

F4 Words in reg. 2(1) substituted (6.4.2002) by Social Security Contributions (Intermediaries) (Amendment) Regulations 2002 (S.I. 2002/703), regs. 1(1), 3

F5 Words in reg. 2(1) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(3)(b)

F6 Words in reg. 2(1) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(3)(c)

F7 Words in reg. 2(1) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(3)(d)

F8 Words in reg. 2(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(2)

F9 Reg. 2(5) substituted for reg. 2(5)(6) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 57

F10 Reg. 2(7)(8) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(4)

Marginal Citations

M1 Section 10 was amended by section 52 of, and paragraph 58 of Schedule 7 to, the Social Security Act 1998 (c. 14), paragraph 10 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and regulation 4 of S.I. 1994/667.

M2 Section 6 was substituted by paragraph 2 of Schedule 9 to the Welfare Reform and Pensions Act 1999.

M3 Section 7 was amended by paragraph 7 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

M4 1988 c. 1.