# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 15


In regulation 67 (collection and recovery of earnings-related contributions and Class 1B contributions)—
(a) in paragraph (1) for the words from “emoluments” to the end of the paragraph substitute— “ general earnings from an office or employment by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations). ”; and
(b) in paragraph (2) for “the Income Tax (Employments) Regulations 1993” substitute “ the PAYE Regulations ”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/15 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.