The Social Security (Contributions)(Amendment No. 5) Regulations 2002

Amendments to the principal Regulations

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

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

  (a)

  by section 7 of the Act, or

  (b)

  under regulation 5 of and Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1978(1), or

  (c)

  under regulation 122;”.

(1)

S.I. 1978/1689; Schedule 3 has been amended by S.I. 1984/350, 1990/1894, 1994/726, 1998/1728 and 1999/3. As to the construction of references in the principal Regulations to enactments applying only in Great Britain, in their application to Northern Ireland, see regulation 156(3) of the principal Regulations.