{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-33",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": null,
  "text": "(1) Part 4 (assessment and direct collection) is amended as follows.\n(2) In paragraph 31 (direct collection involving deductions working sheets)—\n(a) for “Inspector”, “Collector”, and “Board”, wherever the words occur, substitute “ Inland Revenue ” (save as provided for in sub-paragraphs (f)(ii) and (g)(ii) below);\n(b) in sub-paragraph (2), for “emoluments”, where it first occurs, substitute “ general earnings ”; and where it subsequently occurs, substitute “ earnings ”;\n(c) in sub-paragraph (3), for “emoluments”, substitute “ general earnings ”;\n(d) in sub-paragraph (4), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;\n(e) in sub-paragraph (5), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;\n(f) in sub-paragraph (6)—\n(i) for “emoluments”, where it first occurs, substitute “ general earnings ”; and, where it subsequently occurs, substitute “ earnings ”; and\n(ii) for “the Inspector or, if so required to the Collector, in such form as the Board may prescribe”, substitute “ the Inland Revenue, in such form as they may prescribe ”;\n(g) in sub-paragraph (7)—\n(i) for “Not later than 44 days after”, substitute “ Before 20th May following ”;\n(ii) for “the Inspector or, if so required, to the Collector, in such form as the Board may prescribe” substitute “ the Inland Revenue, in such form as they may prescribe ”; and\n(iii) for “emoluments” substitute “ general earnings ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/33",
    "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."
}