Anti-avoidance5A

1

Paragraph (2) applies if—

a

an earner has an employment in which the earner personally provides services to a person who is resident or present or has a place of business in Great Britain,

b

a third person enters into relevant avoidance arrangements, and

c

but for paragraph (2), the earner would not be, and would not be treated as falling within the category of, an employed earner in relation to the employment.

2

The earner is to be treated as falling within the category of an employed earner in relation to the employment.

3

In paragraph (1)(b) “relevant avoidance arrangements” means arrangements the main purpose, or one of the main purposes, of which is to secure—

a

that the earner is not treated under paragraph 2 of Schedule 1 as falling within the category of employed earner in relation to the employment, or

b

that a person is not treated under paragraph 2 or 9(b) or (d) of Schedule 3 as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of the earner in respect of the employment.

4

Paragraph (5) applies if—

a

a person (“P”) enters into arrangements the main purpose, or one of the main purposes, of which is to secure that P is not treated under a relevant provision as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of an employed earner in respect of an employment, and

b

but for paragraph (5), no person who is resident or present or has a place of business in Great Britain would—

i

be the secondary Class 1 contributor in respect of such payments, or

ii

be treated, under a provision other than paragraph 2(a) or (b) or 9(g) or (h) in column (B) of Schedule 3, as the secondary Class 1 contributor in respect of such payments.

5

If P is resident or present or has a place of business in Great Britain, P is to be treated as the secondary Class 1 contributor in respect of such payments.

6

In paragraph (4)(a) a “relevant provision” means any provision of—

a

paragraph 2 of Schedule 3, other than sub-paragraphs (a) and (b) of that paragraph in column (B), or

b

paragraph 9(a) to (d) of that Schedule.

7

In this regulation “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

Anti-avoidance5A

1

Paragraph (2) applies if—

a

an earner has an employment in which the earner personally provides services to a person who is resident or present or has a place of business in Northern Ireland,

b

a third person enters into relevant avoidance arrangements, and

c

but for paragraph (2), the earner would not be, and would not be treated as falling within the category of, an employed earner in relation to the employment.

2

The earner is to be treated as falling within the category of an employed earner in relation to the employment.

3

In paragraph (1)(b) “relevant avoidance arrangements” means arrangements the main purpose, or one of the main purposes, of which is to secure—

a

that the earner is not treated under paragraph 2 of Schedule 1 as falling within the category of employed earner in relation to the employment, or

b

that a person is not treated under paragraph 2 or 7(b) or (d) of Schedule 3 as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of the earner in respect of the employment.

4

Paragraph (5) applies if—

a

a person (“P”) enters into arrangements the main purpose, or one of the main purposes, of which is to secure that P is not treated under a relevant provision as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of an employed earner in respect of an employment, and

b

but for paragraph (5), no person who is resident or present or has a place of business in Northern Ireland would—

i

be the secondary Class 1 contributor in respect of such payments, or

ii

be treated, under a provision other than paragraph 2(a) or (b) or 7(g) or (h) in column (B) of Schedule 3, as the secondary Class 1 contributor in respect of such payments.

5

If P is resident or present or has a place of business in Northern Ireland, P is to be treated as the secondary Class 1 contributor in respect of such payments.

6

In paragraph (4)(a) a “relevant provision” means any provision of—

a

paragraph 2 of Schedule 3, other than sub-paragraphs (a) and (b) of that paragraph in column (B), or

b

paragraph 7(a) to (d) of that Schedule.

7

In this regulation “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

2ZA

Regulations under subsection (2)(b) may make provision treating a person (“P”) as falling within one or other of the categories of earner in relation to an employment where arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure—

a

that P is not treated by other provision in regulations under subsection (2)(b) as falling within that category of earner in relation to the employment, or

b

that a person is not treated as the secondary contributor in respect of earnings paid to or for the benefit of P in respect of the employment.

2ZB

In subsection (2ZA) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

2A

Regulations under subsection (2) may make provision treating a person as the secondary contributor in respect of earnings paid to or for the benefit of an earner if arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure that the person is not so treated by other provision in regulations under subsection (2).

2B

In subsection (2A) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

2ZA

Regulations under subsection (2)(b) may make provision treating a person (“P”) as falling within one or other of the categories of earner in relation to an employment where arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure—

a

that P is not treated by other provision in regulations under subsection (2)(b) as falling within that category of earner in relation to the employment, or

b

that a person is not treated as the secondary contributor in respect of earnings paid to or for the benefit of P in respect of the employment.

2ZB

In subsection (2ZA) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.

2A

Regulations under subsection (2) may make provision treating a person as the secondary contributor in respect of earnings paid to or for the benefit of an earner if arrangements have been entered into the main purpose, or one of the main purposes, of which is to secure that the person is not so treated by other provision in regulations under subsection (2).

2B

In subsection (2A) “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.