Extension of employing authority status
153.—(1) Paragraph (2) applies if an independent provider is or subsequently becomes a party to a qualifying contract which is not the qualifying contract in respect of which employing authority status was granted (a further contract).
(2) The independent provider’s employing authority status extends to the further contract with effect from—
(a)if the independent provider was a party to the further contract at the date employing authority status was granted, that date;
(b)in any other case, the date on which the further contract is entered into.
(3) Paragraph (4) applies if an independent provider is associated with another employer (the associated employer) who is a party to a qualifying contract.
(4) The independent provider’s status as an employing authority extends to a qualifying contract to which the associated employer is a party.
(5) The extension of employing authority status by virtue of paragraph (4) takes effect—
(a)if the associated employer is a party to the qualifying contract mentioned in paragraph (4) at the date the independent provider is granted employing authority status, on that date;
(b)in any other case, on the date the associated employer enters into the qualifying contract.
(6) For the purposes of paragraph (3) an independent provider is associated with another employer if the independent provider—
(a)exercises direct control over the other employer’s affairs; or
(b)is entitled to acquire direct or indirect control over those affairs.
(7) Paragraph (8) applies if, in consequence of paragraph (2) or (4) the independent provider’s estimated contribution liability under regulations 30, 33 to 35, 48 and 57 increases by 10% or more on the date specified in paragraph (2) or (5), as the case may be.
(8) The scheme manager may require the independent provider to take any of the following steps—
(a)increase the sum already guaranteed by an IP guarantee;
(b)provide such further IP guarantees in respect of the amount of the increase in the estimated contribution liability as the scheme manager thinks appropriate;
(c)if the independent provider has not already provided an IP guarantee, provide an IP guarantee for the total amount of estimated contribution liability in relation to all qualifying contracts in respect of which the independent provider has employing authority status.