# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 31


(1) Part 2 (deduction of earnings related contributions) is amended as follows.
(2) In paragraph 6 (deduction of earnings-related contributions)—
(a) in sub-paragraph (1) for “emoluments” substitute “ general earnings ”;
(b) in sub-paragraph (1)(a) for “regulation 20 of the Income Tax Regulations (employee on fixed pay)” substitute “ regulation 35 of the PAYE Regulations (simplified deduction scheme) ”.
(3) In paragraph 7 (calculation of deduction) —
(a) for “emoluments”, wherever it occurs, substitute “ general earnings ”;
(b) in sub-paragraph (3) after “paragraph (b)” in the second place it occurs insert “ or sub-paragraph 4(a) or (f) ”;
(c) in sub-paragraph (4)—
(i) at the end of paragraph (d) omit “or”;
(ii) after paragraph (e) insert—
“; or
(f) the payment in question is made to a person whose place of employment is outside the United Kingdom and on whose general earnings Class 1 contributions are, but income tax is not, payable.”;
(d) in sub-paragraph (5A)(a) after “(4)(e)” add “ or (f) ”;
(e) in sub-paragraph (9)(b)—
(i) for “shares”, in each place where it occurs, substitute “ securities ”;
(ii) in sub-paragraph (ii) for “regulation 22(3)” substitute “ regulation 22(5), (6) or (7) ”; and
(iii) in sub-paragraph (iii) for “section 135 of the Taxes Act 1988 (gains by directors and employees from share options)” substitute “ section 4(4)(a) of the Act ”;
(f) omit sub-paragraph (10);
(g) in sub-paragraphs (11) and (12) for “shares”, in each place where it occurs, substitute “ securities ”; and
(h) in sub-paragraph (15) for “superannuation”, in each place where it occurs, substitute “ pension ”.
(4) In paragraph 9 (certificate of contributions paid) —
(a) in sub-paragraph (1)—
(i) for “regulation 39 of the Income Tax Regulations (certificate of tax deducted)” substitute “ regulation 67 of the PAYE Regulations (information to employees about payments and tax deducted (Form P 60)) ”; and
(ii) for “Board” substitute “ Inland Revenue ”; and
(b) in sub-paragraph (2)—
(i) for “regulation 39 of the Income Tax Regulations” substitute “ regulation 67 of the PAYE Regulations ”;
(ii) for “emoluments” substitute “ general earnings ”; and
(iii) after “concerned” insert “ or the employee was not in the employer’s employment on the last day of the tax year, ”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/31 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.