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SCHEDULE 4U.K. PROVISIONS DERIVED FROM THE INCOME TAX ACTS AND THE INCOME TAX (EMPLOYMENTS) REGULATIONS 1993

PART IU.K. GENERAL

InterpretationU.K.

1.—(1) In this Schedule, unless the context otherwise requires the “Income Tax Regulations” means the Income Tax (Employments) Regulations 1993 F1.

(2) In this Schedule, unless the context otherwise requires—

and other expressions have the same meaning as in the Income Tax Acts.

(3) For the purposes of paragraphs 7(13), 9, 10, 11 and 22, “primary Class 1 contributions” and “earnings-related contributions” shall, unless the context otherwise requires, include any amount paid on account of earnings-related contributions in accordance with the provisions of regulation 8(6).

Textual Amendments

F2Paragraph 1(1) was amended by section 148(2) to (4) of the Pensions Act 1995 (c. 26), paragraph 77(2) to (4) of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to the Welfare Reform Act.

F5S.I. 1965/195: these Regulations were amended by Part II of Schedule 10 to the Transfer Act and regulation 2 of S.I. 1999/286.

Multiple employersU.K.

2.  Where an employer has made a election under regulation 3 of Income Tax Regulations to be treated as a different employer in respect of each group of employees specified in the election, he shall be treated as having made an identical election for the purposes of this Schedule.

Intermediate employersU.K.

3.—(1) Where an employee works for a person who is not his immediate employer, that person shall be treated as the employer for the purpose of this Schedule, and the immediate employer shall furnish the principal employer with such particulars of the employee’s emoluments as may be necessary to enable the principal employer to comply with the provisions of this Schedule.

This is subject to the qualification in sub-paragraph (4).

(2) In this paragraph—

(3) If the employee’s emoluments are actually paid to him by the immediate employer—

(a)the immediate employer shall be notified by the principal employer of the amount of earnings-related contributions which may be deducted when the emoluments are paid to the employee, and may deduct the amount so notified to him accordingly; and

(b)the principal employer may make a corresponding deduction on making to the immediate employer the payment out of which the said emoluments will be paid.

(4) This paragraph only applies if a direction has been given by the Board under section 203E of the Taxes Act (PAYE: mobile UK workforce) F6.

(5) Where an employee is paid a sickness payment which by virtue of regulation 23 is not made through the secondary contributor in relation to the employment—

(a)the person making that payment shall furnish the secondary contributor with such particulars of that payment as may be necessary to enable the secondary contributor to comply with this Schedule; and

(b)for the purposes only of this Schedule the secondary contributor shall be deemed to have made the sickness payment.

Textual Amendments

F6Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).

Employer’s earnings-related contributionsU.K.

4.  If, under this Schedule, a person is required to pay any earnings-related contributions which, under section 6(4) of the Act F7, another person is liable to pay, his payment of those contributions shall be made as agent for that other person.

Textual Amendments

F7This section was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

Inspectors and CollectorsU.K.

5.  Any legal proceedings or administrative act authorised by or done for the purposes of this Schedule and begun by one Inspector or Collector may be continued by another Inspector or, another Collector; and any Inspector or Collector may act for any division or other area.