Textual Amendments
F1Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)
4A.—(1) Where any payment of F3[F4... earnings] of an employee is made by an intermediary of the employer, the employer shall be treated, for the purposes of this Schedule other than–
(a)paragraph 7(1),
(b)paragraph 7(3)(a),
(c)the references to a subsequent payment of F3[F4... earnings] or of monetary earnings in paragraph 7(3) and (8), and
(d)paragraph 7(11),
as making the payment of those F3[F4... earnings] to the employee.
(2) For the purposes of this paragraph, a payment of F3[F4... earnings] of an employee is made by an intermediary of the employer if it is made–
(a)either–
(i)by a person acting on behalf of the employer and at the expense of the employer, or
(ii)by a person connected with him, or
(b)by trustees holding property for any persons who include, or class of persons which includes, the employee.
(3) Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.]
Textual Amendments
F2Sch. 4 para. 4A inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, reg. 6
F3Word in Sch. 4 para. 4A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(c)
F4Words in Sch. 4 para. 4A substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(5)