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9. In Schedule 1 after Regulation 28D(1) (remission of interest for official error) insert—
28E.—(1) This Regulation applies where—
(a)secondary Class 1 contributions are payable in respect of a gain which is treated by section 4(4)(a)(2) of the Social Security Contributions and Benefits Act 1992 as remuneration derived from an employed earner’s employment; and
(b)an amount or proportion (as the case may be) of the liability of the secondary contributor to those contributions is transferred to the employed earner by an election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to that Act.
(2) Regulations 26, 26B(3), 28(4), 28A(5), 28B(6), 28C(7) and 28D shall apply to the employed earner to the extent of the liability transferred by the election and, to that extent, those Regulations shall not apply to the employer.
(3) For the purposes of paragraph (2) of this Regulation—
(a)any reference in Regulations 26, 26B, 28, 28A, 28B and 28D to an employer, and
(b)the reference in Regulation 28C to a secondary contributor,
shall be construed as a reference to the employed earner to whom liability is transferred by the election.”.
Regulation 28D was substituted by S.I. 1999/1965, regulation 2, and amended by S.I. 2000/2207, regulation 33.
Section 4(4) was substituted by section 50(1) of the Social Security Act 1998.
Regulations 26, 26A and 26B were substituted for Regulation 26 by S.I. 1991/1632, regulation 2(3). Regulations 26 and 26A were amended by S.I. 1996/195, regulation 13(3) and (4).
Regulation 28 was substituted by S.I. 1999/567, regulation 11(5) and amended by S.I. 2000/2207, regulation 29.
Regulation 28A was inserted by S.I. 1993/821, regulation 2, and amended by S.I. 1999/567, regulation 11(6), and 2000/2207, regulation 30.
Regulation 28B was substituted by S.I. 1999/567, regulation 11(7), and amended by S.I. 2000/2207, regulation 31.
Regulation 28C was substituted by S.I. 1999/567, regulation 11(8), and amended by S.I. 2000/2207, regulation 32.
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