http://www.legislation.gov.uk/uksi/2004/770/regulation/21/made

The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

Income tax

King's Printer of Acts of Parliament

2018-04-06

SOCIAL SECURITY

These Regulations amend the provisions of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”). They reflect the re-writing of tax legislation dealing with employment income by the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”) and the replacement of the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) by the Income Tax (Pay As You Earn) Regulations 2003(S.I. 2003/2682: “the PAYE Regulations). They also amend the provisions of the principal Regulations dealing with the refund of contributions to ensure that, in the light of changes to the structure of the National Insurance contributions system by the National Insurance (Contributions) Act 2002, those provisions enable the appropriate calculations to be made. Further changes are made in respect of the time during which contributions may be recovered from an employed earner, and the circumstances in which a primary contribution may be recovered directly from a primary contributor.