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The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003

S.I. 2003/1874 · Made 17 July 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 17th July 2003

Laid before Parliament 18th July 2003

Coming into force 8th August 2003

The Treasury, with the concurrence of the Secretary of State, in exercise of the powers conferred upon them by section 4A(9) of the Social Security Contributions and Benefits Act 1992f1, make the following Order:

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30).

Contents

  1. 1Citation and commencement
  2. 2Modification of the Social Security Contributions and Benefits Act 1992
  3. 3Modification of the Social Security Contributions and Benefits Act 1992
  4. 4Modification of the Social Security Contributions and Benefits Act 1992
  5. Signature
  6. Explanatory note

1Citation and commencement

This Order may be cited as the Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2003 and shall come into force on 8th August 2003.

2Modification of the Social Security Contributions and Benefits Act 1992

Section 4A of Part 1 of the Social Security Contributions and Benefits Act 1992 is modified as follows.

3Modification of the Social Security Contributions and Benefits Act 1992

In subsection (1)(a) for “for the purposes of a business carried on by another person” substitute “for another person”.

4Modification of the Social Security Contributions and Benefits Act 1992

In consequence of the above modification omit the definition of “business” in subsection (6).

Signature

Nick Ainger

Derek Twigg

Two of the Lords Commissioners of Her Majesty’s Treasury

17th July 2003

The Secretary of State concurs.

Signed on behalf of the Secretary of State.

Malcolm Wicks

Minister of State,

Department for Work and Pensions

17th July 2003

Explanatory note

(This note is not part of the Order)

This Order modifies section 4A of the Social Security Contributions and Benefits Act 1992 (c. 4: “section 4A”), which provides a power to make regulations in respect of earnings of workers supplied by intermediaries, so as to mirror section 136 of the Finance Act 2003 (c. 14) for national insurance contributions.

Section 4A(9) provides for modification of that section where there has been a modification of the statutory provisions relating to income tax, for the purpose of assimilating the law in relation to income tax and the law in relation to contributions.

Section 136 of the Finance Act 2003 amends section 49(1)(a) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (application of provisions to workers under arrangements made by intermediaries). It removes the requirement that the worker perform services for the purpose of a business, thereby extending the scope of the legislation for income tax purposes to workers who provide services, through an intermediary, in a domestic capacity. This order makes corresponding modifications to section 4A so as to enable regulations to be made in respect of the contributions of such workers.