# The Social Security (Categorisation of Earners) Amendment Regulations 1998, 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 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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Source: https://www.legislation.gov.uk/uksi/1998/1728/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.