# The Social Security (Contributions) Amendment (No. 4) Regulations 1994, Note: Explanatory note


(This note is not part of the Regulations)
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.

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Source: https://www.legislation.gov.uk/uksi/1994/2299/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.