PART 1INTRODUCTION
Application to payers and payees
Application to other payers and payeesI112
1
For the purposes of these Regulations—
a
other payers are treated as employers;
b
other payees are treated as employees; and
c
an other payee’s “employment” with an other payer starts when relevant payments start and ends when relevant payments end.
2
The following regulations do not apply to other payers or other payees in their capacity as such—
F1. . . | F1. . . |
F1. . . | F1. . . |
regulation 85 to 88 | employers: annual return of other earnings |
regulation 90 | quarterly return if car becomes available or unavailable |
regulation 91 | termination awards: information to be provided |
regulation 92 | termination awards: return if award changes |
regulation 93 | termination awards: return if more than one employer |
regulation 94 | employers: information to employees of other earnings |
regulation 95 | third parties: information to employees of other earnings |
regulation 96 | termination awards: information to employees |
Part 6 | PAYE settlement agreements |
regulation 134 | interpretation of Chapter 3 (holiday pay funds) |
regulation 167 | jobseeker’s allowance paid by employer |
regulation 168 | regulation 167 cases: application of other regulations. |
3
Paragraph (2) is subject to regulation 91(9) (termination awards: former employers and employees).
4
The following regulation does not apply to other payees in their capacity as such—
regulation 64 | trade disputes. |