12.—(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. |
Textual Amendments
F1Words in reg. 12(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
Commencement Information