Explanatory note

These Regulations further amend the Social Security (Contributions) Regulations 1979.

Regulation 3 of Schedule 1 to the above regulations is amended so that paragraphs (1) and (2) of that Regulation apply only where a direction is given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (c. 1). In such circumstances, where anyone works for a person who is not his immediate employer, that person is responsible for the payment of Class 1 contributions in respect of such a worker, although the worker is not an employee of his.

These Regulations do not impose any costs on business.