Amendments to the principal Regulations4.

In paragraph 1(2) of Schedule 4 for the definition of “employer” substitute–

  • ““employer” means, subject to paragraph 3, the secondary contributor determined–

    1. (a)

      by section 7 of the Act, or

    2. (b)
      under regulation 5 of and Schedule 3 to the Social Security (Categorisation of Earners) Regulations 19785, or
    3. (c)

      under regulation 122;”.