Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 (S.I. 2000/728) (“the principal Regulations”) with effect from 6th April 2002.
Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.
Regulations 3, 4 and 6(a) make consequential amendments following the consolidation of regulations relating to national insurance contributions in the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
Regulation 5 extends regulation 7 of the principal Regulations (calculation of worker’s attributable earnings) so as to cater for cases where expenses are met and reimbursed by the intermediary, and cases involving mileage allowance relief and mileage allowance payments.
Regulation 6(b) amends regulation 8(5) (worker’s attributable earnings—deemed payment) so as to provide, in a case where the intermediary is a company which ceases to trade in the course of a year of assessment, that the deemed payment of worker’s attributable earnings is treated as made on the date that the company ceases to trade and not on the later date of 5th April in that year.