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Regulation 3 Amendment of Schedule 1

Original text. Later amendments are not shown.

In paragraph 5A of Schedule 1 (entertainers treated as employed earners)f1 for the entry in Column (B) substitute—

“

5A.

Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment does not include any payment by way of salary.

For the purposes of this paragraph “salary” means payments—

(a)

made for services rendered;

(b)

paid under a contract for services;

(c)

where there is more than one payment, payable at a specific period or interval; and

(d)

computed by reference to the amount of time for which work has been performed.

”.

Annotations

Footnotes

f1

Paragraph 5A was added by regulation 3 of S.I. 1998/1728. It originally applied only until 31.1.1999 (see regulation 5 ibid.), but that limitation was removed by regulation 2 of S.I. 1999/3.