{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-3.json",
  "legislation": "uksi/2004/770",
  "legislation_title": "The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "In regulation 1(2) (interpretation)—\n(a) after the definition of “apportionment” insert—\n““approved method of electronic communications” in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board, for the delivery of information of that kind or the making of a payment of that kind under that provision;”\n(b) for the definition of “business travel” substitute—\n““business travel” has the meaning given in section 236(1) of ITEPA 2003 ;”;\n(c) for the definition of “cash voucher” substitute—\n““cash voucher” has the meaning given to it in section 75 of ITEPA 2003;”;\n(d) in the definition of “conditional interest in shares”, for the words from “sections” to the end substitute “ Chapter 2 of Part 7 of ITEPA 2003 as originally enacted ; ”.\n(e) omit the definitions of “income tax month” and “month”;\n(f) for the definition of “non-cash voucher” substitute—\n““non-cash voucher” has the meaning given to it in section 84 of ITEPA 2003;”;\n(g) after the definition of “non-contracted out rate” insert—\n““official computer system” means a computer system maintained by or on behalf of the Board;\n“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003 ;”;\n(h) omit the definition of “Schedule E”; and\n(i) after the definition of “the Taxes Act” insert—\n““tax month” has the meaning given in paragraph 1(2) of Schedule 4;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "The definition of “business travel” was inserted by regulations 2 and 3 of S. I. 2002/307."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "i.e. the Income Tax (Earnings and Pensions) Act 2003 (c. 1): see section 122(1) of the 1992 Act as amended by paragraph 199 of Schedule 6 to ITEPA 2003.."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Chapter 2 of Part 7 of ITEPA 2003 was substituted by paragraph 3(1) of Schedule 22 to the Finance Act 2003 (c. 14)."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "S.I. 2003/2682."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/3",
    "retrieved_at": "2026-10-29T05:29:24.491660+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."
}