Paragraph 4 I1

England, Wales and Scotland

The body paying the person's remuneration are to be treated—

(a)

as his employing authority for the purposes of regulations C11 (deduction of contributions) and P8 (employer's additional contributions),

(b)

as employing him for the purposes of regulation P7 (employer's contributions), and

(c)

as the scheduled body concerned for the purposes of regulation P9 (employer's further payments).

Annotations