Regulation 4 Amendment of Schedule 3 to the principal Regulations

In Schedule 3 to the principal Regulations (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 9^f1 there shall be added the following entries in Columns (A) and (B) respectively:—

“

10 Employment as an entertainer (not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E) except where the earner is a person to whom paragraph 5A in column (B) of Schedule 1 to these Regulations applies.

10 The person who has engaged the entertainer under a contract for services for the provision of the entertainment which constitutes that employment.

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