# The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020, Regulation 4: Amendment of the Social Security Contributions (Managed Service Companies) Regulations 2007

Extent: E+W+S+N.I.

(1) The Social Security Contributions (Managed Service Companies) Regulations 2007 are amended as follows.
(2) In regulation 3 after paragraph (6) insert—
“(7) This regulation does not apply where the provision of the worker's services gives rise (directly or indirectly) to an engagement to which Part 2 of the Social Security Contributions (Intermediaries) Regulations 2000 (“the Intermediaries Regulations”) applies and either—
(a) the client for the purposes of regulation 13(1) of the Intermediaries Regulations is a public authority (within the meaning of regulation 3A of the Intermediaries Regulations), or
(b) the client for the purposes of regulation 13(1) of the Intermediaries Regulations—
(i) qualifies as medium or large for the tax year in which the payment or benefit mentioned in paragraph (1)(b) is received, and
(ii) has a UK connection for the tax year (within the meaning of regulation 5A(2) of the Intermediaries Regulations) in which the payment or benefit mentioned in subsection (1)(b) is received.
(8) For the purposes of paragraph (7)(b)(i) the client for the purposes of regulation 13(1) of the Intermediaries Regulations qualifies as medium or large for a tax year if it does not qualify as small for the tax year for the purposes of Part 1 of the Intermediaries Regulations.
(9) It does not matter for the purposes of paragraph (7) whether the client for the purposes of these Regulations is also “the client” for the purposes of regulation 13(1) of the Intermediaries Regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1220/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2020/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.