# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 5


In regulation 27(5)(a) (payments to directors which are to be disregarded)—
(a) omit “and (2)”; and
(b) at the end add “ and Part 2 of Schedule 1 to ITEPA 2003 ”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.