Regulation 4 Amendment of the Social Security (Contributions) Regulations 2001
In Part 3AA of Schedule 4 to the Social Security (Contributions) Regulations 2001f1, in paragraph 29LA(3), in paragraph (a) of the definition of “deemed employer NICs debt”, after “to a worker” insert “(other than by virtue of regulation 24 of the Social Security Contributions (Intermediaries) Regulations 2000)”.
Annotations
Footnotes
- f1
-
S.I. 2001/1004; amended by S.I. 2020/1220. There are other amending instruments but none is relevant.