Regulation 7 Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000

(1)

The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000^f1 are amended as follows.

(2)

In regulation 7(1) (worker’s attributable earnings - calculation)—

(a)

in “Step One” after “arrangements” insert “but excluding amounts on which Class 1 or Class 1A contributions are payable by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014^f2”; and

(b)

in “Step Seven” in sub-paragraph (a) after “Three” insert “and payments within paragraph 25 of Part 10 of Schedule 3^f3 to the Contributions Regulations”^f4.

Annotations

Footnotes

f1: S.I. 2000/728. Regulation 7(1) was amended by regulation 4 of S.I. 2002/705, regulation 6 of S.I. 2003/2080, regulation 35(1) and (6) of S.I. 2004/770 and regulation 6 of S.I. 2005/3132.
f2: S.I. 2014/
f3: Paragraph 25 was inserted into S.I. 2001/1004 by regulation 5(3) of S.I. 2014/
f4: “the Contributions Regulations” are defined in regulation 2(1) of S.I. 2000/728.