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Regulation 14A Meaning of status determination statementF1F2

(1)

For the purposes of regulation 14 “status determination statement” means a statement by the client that—

(a)

states that the client has concluded that the condition in regulation 13(1)(d) is met in the case of the engagement and explains the reasons for that conclusion, or

(b)

states (albeit incorrectly) that the client has concluded that the condition in regulation 13(1)(d) is not met in the case of the engagement and explains the reasons for that conclusion.

(2)

But a statement is not a status determination statement if the client fails to take reasonable care in coming to the conclusion mentioned in it.

Annotations

Textual amendments

F1

Part 2 inserted (incorporating regs. 13-23) (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(13)

F2

Reg. 14A inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(11) (with reg. 5)

Notes on Part 2

Textual amendments

F2

Pt. 2 heading substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(8)(a) (with reg. 5)