Paragraph 57 Social Security Contributions (Intermediaries) Regulations 2000

In regulation 2 of the Social Security Contributions (Intermediaries) Regulations 2000^f1, for paragraphs (5) and (6) substitute—

“(5)

For the purposes of these Regulations, two people living together as if they were a married couple or civil partners are treated as if they were married to, or civil partners of, each other.”.