{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016/note.json",
  "legislation": "uksi/2016/647",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).\nThe 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.\nA 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.\nIt remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/647/note",
    "retrieved_at": "2026-10-28T23:22:47.716293+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}