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

Amendment to the Categorisation Regulations and the Northern Ireland Categorisation Regulations

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 ”.

F1(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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.