Regulation 4 Amendment of Schedule 3 to the principal Regulations

In Schedule 3 (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 8 there shall be added–

(1)

in Column (A) the following paragraph–

“9

Employment by a foreign employer where–

(a)

in pursuance of that employment the personal service of the person employed is made available to a host employer; and

(b)

the personal service is rendered for the purposes of the business of that host employer; and

(c)

that personal service for the host employer begins on or after 6th April 1994.”;

(2)

in Column (B) the following paragraph–

“9

The host employer to whom the personal service of the person employed is made available.”.