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The Social Security (Categorisation of Earners) Amendment Regulations 1998
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- UK Statutory Instruments
- 1998 No. 1728
- Regulation 4
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Amendment of Schedule 3 to the principal Regulations
4. In Schedule 3 to the principal Regulations (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 9(1) there shall be added the following entries in Columns (A) and (B) respectively:—
“10. Employment as an entertainer (not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E) except where the earner is a person to whom paragraph 5A in column (B) of Schedule 1 to these Regulations applies. | 10. The person who has engaged the entertainer under a contract for services for the provision of the entertainment which constitutes that employment.”. |
(1)
Paragraph 9 was added by S.I. 1994/726.
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