# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 3


In regulation 1(2) (interpretation)—
(a) after the definition of “apportionment” insert—
““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;”
(b) for the definition of “business travel” substitute—
““business travel” has the meaning given in section 236(1) of ITEPA 2003 ;”;
(c) for the definition of “cash voucher” substitute—
““cash voucher” has the meaning given to it in section 75 of ITEPA 2003;”;
(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interest in shares”, for the words from “sections” to the end substitute “ Chapter 2 of Part 7 of ITEPA 2003 as originally enacted ; ”.
(e) omit the definitions of “income tax month” and “month”;
(f) for the definition of “non-cash voucher” substitute—
““non-cash voucher” has the meaning given to it in section 84 of ITEPA 2003;”;
(g) after the definition of “non-contracted out rate” insert—
““official computer system” means a computer system maintained by or on behalf of the Board;
“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003 ;”;
(h) omit the definition of “Schedule E”; and
(i) after the definition of “the Taxes Act” insert—
““tax month” has the meaning given in paragraph 1(2) of Schedule 4;”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.