Regulation 16 Conditions where intermediary is a partnershipF1

(1)

The condition mentioned in regulation 14(10)(d) is—

(a)

that the worker, alone or with one or more relatives, is entitled to 60 per cent or more of the profits of the partnership, or

(b)

that most of the profits of the partnership derive from the provision of services under engagements to which one or other of this Part and Part 1 applies—

(i)

to a single client, or

(ii)

to a single client together with associates of that client, or

(c)

that under the profit sharing arrangements the income of any of the partners is based on the amount of income generated by that partner by the provision of services under engagements to which one or other of this Part and Part 1 applies.

(2)

In sub-paragraph (1)(a) “relative” means spouse or civil partner, parent or child or remoter relation in the direct line, or brother or sister.

F2(3)

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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. 16(3) omitted (6.4.2021) by virtue of The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(13) (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)