{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/2079",
  "legislation_title": "The Social Security Contributions (Intermediaries) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security Contributions (Intermediaries) Regulations 2000 (S.I. 2000/727) (“the principal Regulations”) which make provision for payment of social security contributions in respect of earnings of workers supplied by intermediaries.\nRegulation 1 provides for the citation, commencement and effect, and regulation 2 contains definitions.\nRegulation 3 introduces the amendments to the principal Regulations.\nRegulation 4 makes an amendment to regulation 2 of the principal Regulations consequent upon the amendment made by regulation 5 of this instrument.\nRegulation 5 removes the requirement that a worker perform services for the purpose of a business, thereby extending the scope of the principal Regulations to all workers providing services through an intermediary.\nRegulation 6 makes amendments to regulation 7 of the principal Regulations resulting from the repeal of provisions in the Income Tax and Corporation Taxes Act 1988 (c. 1) and their re-enactment in the Income Tax (Earnings and Pensions) Act 2003 (c. 1).\nRegulation 7 makes transitional provision in the case of a person to whom the principal Regulations would not apply but for the amendment made by regulation 5 of this instrument in consequence of the fact that the amendments come into force during the tax year rather than at the beginning of the year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2079/note",
    "retrieved_at": "2026-10-29T06:03:02.513855+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."
}