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There are currently no known outstanding effects for the The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Section 34.
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34.—(1) The Categorisation Regulations and the Northern Ireland Categorisation Regulations are amended as follows.
(2) In regulation 2 of both instruments (treatment of earners in one category falling within another category and disregard of employments) for “emoluments chargeable to income tax under Schedule E”, wherever the phrase occurs, substitute “ general earnings ”.
(3) In paragraphs 5 and 5A M1 of Column A of Schedule 1 to both instruments (employments which are treated as employed earner’s employments) for “emoluments chargeable to income tax under Schedule E”, substitute “ general earnings ”.
(4) In paragraph 10 M2 of Column A of Schedule 3 to the Categorisation Regulations (employments in respect of which persons are treated as secondary contributors) for “emoluments chargeable to income tax under Schedule E”, substitute “ general earnings ”.
(5) In paragraph 8 M3 of Column A of Schedule 3 of the Northern Ireland Categorisation Regulations (provision corresponding in Northern Ireland to that amended by paragraph (4) above), for “emoluments chargeable to income tax under Schedule E”, substitute “ general earnings ”.
Marginal Citations
M1Paragraph 5A of the Schedule to the Categorisation Regulations was inserted by regulation 3(b) of S.I. 1998/1728 (which was itself amended by regulation 2 of S. I. 1999/3) and was subsequently amended by regulation 3 of S.I. 2003/736. Paragraph 5A of the Schedule to the Northern Ireland Categorisation Regulations was inserted by regulation 3(b) of S.R. 1998/250 (which was itself amended by regulation 2 of S.I. 1999/2) and was subsequently amended by regulation 3 of S.I. 2003/733.
M2Paragraph 10 was inserted by regulation 4 of S.I. 1998/1728 (which was itself amended by regulation 2 of S.I. 1999/3) and was subsequently amended by regulation 4 of S.I. 2003/736.
M3Paragraph 8 was inserted by regulation 4 of S.I. 1998/250 (which was itself amended by regulation 2 of S.I. 1999/2) and was subsequently amended by regulation 4 of S.I. 2003/733.
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