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The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003

S.I. 2003/2420 · Made 18 September 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 18th September 2003

Laid before Parliament 18th September 2003

Coming into force 13th October 2003

The Treasury, in exercise of the powers conferred upon them by sections 7(2) and (3) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992f1, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 4; section 7 was amended by paragraph 7 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), and by paragraph 173 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the former Act.

Contents

  1. 1Citation and commencement
  2. 2Citation and commencement
  3. 3Citation and commencement
  4. 4Citation and commencement
  5. 5Citation and commencement
  6. Signature
  7. Explanatory note

1Citation and commencement

These Regulations may be cited as the Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003 and shall come into force on 13th October 2003.

2Citation and commencement

The Social Security (Categorisation of Earners) Regulations 1978f1 are amended as follows.

3Citation and commencement

In regulation 1(2) (interpretation) insert at the appropriate places—

  • ““category A, B, C or D waters” has the meaning given in the Merchant Shipping (Categorisation of Waters) Regulations 1992f1;”;

  • ““mariner” has the meaning given in regulation 115 of the Social Security (Contributions) Regulations 2001f2;”.

4Citation and commencement

(1)

Renumber regulation 5 as paragraph (1) of that regulation.

(2)

After paragraph (1) so formed add—

“(2)

Paragraph 9 of Schedule 3 applies to mariners notwithstanding anything in regulations 122 and 124(1) of the Social Security (Contributions) Regulations 2001.”.

5Citation and commencement

In paragraph 9 of Schedule 3 (personal service of person employed made available to a host employer)f1 in the entry in Column (A) add at the end—

“Where the employment is as a mariner, this paragraph only applies where the duties of the employment are performed wholly or mainly in category A, B, C or D waters.”.

Signature

Nick Ainger

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

18th September 2003

Explanatory note

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Categorisation of Earnings) Regulations 1978 (S.I. 1978/1689). Paragraph 9 of Schedule 3 to those Regulations provides that where an employee is employed by a foreign employer, and his services are made available, after 6th April 1994, to a person with a place of business in the U.K. (the “host employer”), the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee. The principal effect of these Regulations is to provide that paragraph 9 of Schedule 3 only applies to employed mariners if their employment duties are performed wholly or mainly in category A, B, C or D waters. Those waters are excluded from the meaning of “sea” in regulations made, or treated as made, under section 85 of the Merchant Shipping Act 1995.

Regulation 1 provides for citation and commencement.

Regulations 2 to 5 amend the Social Security (Categorisation of Earners) Regulations 1978.

Copies of Merchant Shipping Notice MSN 1776 (M) can be obtained from the Maritime and Coastal Agency (Communication and Innovation Branch), Spring Place, 105 Commercial Road, Southampton, SO15 1EG.

A regulatory impact assessment is available on the Inland Revenue website www.inlandrevenue.gov.uk or by post from Room 65, New Wing, Somerset House, Strand, London WC2R 1LB.