Textual Amendments
F1Reg. 154A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) Regulations 2016 (S.I. 2016/117), regs. 1, 2(2)
154A.—(1) For the purposes of section 9B (zero-rate secondary Class 1 contributions for certain apprentices) of the Act, an apprentice is a person who falls within paragraphs (2) and (3).U.K.
(2) The person is employed under—
(a)an approved English apprenticeship agreement within the meaning of section A1 of the Apprenticeships, Skills, Children and Learning Act 2009 (“the 2009 Act”),
(b)an English apprenticeship agreement within the meaning of section 32 of the 2009 Act as saved by paragraph 2 of Part 2 of the Schedule to the Deregulation Act 2015 (Commencement No. 1 and Transitional and Saving Provisions) Order 2015,
(c)a Welsh apprenticeship agreement within the meaning of section 32 of the 2009 Act,
(d)arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Employment and Training Act 1973,
(e)arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Enterprise and New Towns (Scotland) Act 1990, or
(f)arrangements made by the Secretary of State or Northern Ireland Ministers under section 1 of the Employment and Training Act (Northern Ireland) 1950.
(3) The person is being trained pursuant to arrangements—
(a)in relation to which the Secretary of State has secured the provision of financial resources under section 100 of the 2009 Act, or
(b)which are set out in a written agreement made between that person, the employer and the training provider containing the following information—
(i)the type of apprenticeship framework or standard being followed,
(ii)the start date of the apprenticeship, and
(iii)the expected completion date of the apprenticeship.]