# The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2005, Regulation 6: Amendment of the principal Regulations


(1) Amend regulation 7 (calculation of worker’s attributable earnings) as follows.
(2) In paragraph (1), in Step Five, after the words “the employee”, insert “, and any payments made in that year in respect of the worker by the intermediary in respect of any of the Pensions Order levies”.
(3) After paragraph (10) insert the following paragraph—
“(11) In this regulation “the Pensions Order levies” means—
(a) the administration levy referred to in Article 103(1) of the Pensions (Northern Ireland) Order 2005;
(b) the initial levy referred to in Article 157(1) of that Order;
(c) the risk-based pension protection levy referred to in Article 158(1)(a) of that Order;
(d) the scheme-based pension protection levy referred to in Article 158(1)(b) of that Order;
(e) the fraud compensation levy referred to in Article 171(1) of that Order;
(f) a levy in respect of eligible schemes imposed by regulations made under Article 191(3) of that Order (the PPF Ombudsman).”.

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Source: https://www.legislation.gov.uk/uksi/2005/3132/regulation/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-amendment-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

