# The Social Security (Contributions) (Amendment No. 3) Regulations 2016

S.I. 2016/647 · made 13 June 2016

These Regulations amend paragraph 3ZB(6) of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) by substituting a new sub-paragraph (a). This is a technical amendment which corrects an error in the Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352).

Made under: Social Security Contributions and Benefits Act 1992 (Section 3); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 3, Section 171)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016/pdf/uksi_20160647_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016/pdf/uksiem_20160647_en.pdf

## Introductory text

This Statutory Instrument has been made in consequence of a defect in SI 2016/352 and is being issued free of charge to all known recipients of that Statutory Instrument.
Social Security
Made 13th June 2016
Laid before Parliament 14th June 2016
Coming into force 6th July 2016
The Treasury make the following Regulations in exercise of powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and (3), and 171(10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
The Secretary of State and the Department for Communities concur with the making of these Regulations.

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2016 and come into force on 6th July 2016.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

In Part 8 of Schedule 3 of the Social Security (Contributions) Regulations 2001 (travelling, relocation and other expenses and allowances of employment) in paragraph 3ZB (travel for necessary attendance: employment intermediaries) for sub-paragraph (6)(a) substitute—
“(a) in section 51(1) of that Act—
(i) disregard “either” in the opening words, and
(ii) disregard paragraph (b) (and the preceding “or”), and”.

## Signature

Charlie Elphicke
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
13th June 2016
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions
Altmann
Minister of State
Department for Work and Pensions
9th June 2016
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 8th June 2016
L.S.
Anne McCleary
A senior officer of the Department for Communities
8th June 2016

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend paragraph 3ZB(6) of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) by substituting a new sub-paragraph (a). This is a technical amendment which corrects an error in the Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352).
The amendment disregards section 51(1)(b) of ITEPA 2003 for the purposes of determining whether the condition in sub-paragraphs (4)(b) or (5)(b) of paragraph 3ZB of Schedule 3 to the Contributions Regulations is met. The effect of the amendment is that when considering the conditions in modified section 51 in sub-paragraphs (4)(b) or(5)(b), a company will only meet these conditions where they are not an associated company of the client and the worker has a material interest in the employment intermediary.
A Tax Information Note covering the changes made by these Regulations was published on 9th December 2015 alongside the draft Finance Bill 2016 and is available on the website at https://www.gov.uk/government/publications/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence.
It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2016/647 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.