{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-24",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-24.json",
  "legislation": "uksi/2000/727",
  "legislation_title": "The Social Security Contributions (Intermediaries) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Anti-avoidance",
  "text": "(1) This regulation applies if in any case at least one relevant person in a chain participates in a relevant avoidance arrangement.\n(2) An arrangement is a “relevant avoidance arrangement” if its main purpose, or one of its main purposes, is to secure a NICs advantage by securing that at least one of the conditions mentioned in regulation 15 or 16 is not met in relation to an intermediary.\n(3) Regulation 14(3) has effect as if the reference to the fee-payer were a reference to the participating person, but—\n(a) regulation 14(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and\n(b) Step 1 of regulation 17(1) continues to have effect as referring to the chain payment made by the deemed employer.\n(4) The “participating person” is—\n(a) in a case where only one relevant person participates in the arrangement, that person;\n(b) in any other case the highest relevant person in the chain who participated in the arrangement and from whom Her Majesty’s Revenue and Customs considers there is a realistic prospect of recovering, within a reasonable period, the amount of NICs that would have been paid (or not repaid) in the absence of the arrangement.\n(5) Paragraph (3) has effect even though that may involve a participating person being treated as both employer and employee in relation to the deemed employment under regulation 14(3).\n(6) In this regulation—\n“arrangement” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);\n“deemed employer” means a person who would, but for this regulation, be treated by regulation 14(3) as making a payment to the worker;\n“NICs” means National Insurance contributions (and “NICs advantage” is to be construed accordingly);\n“NICs advantage” includes—\n(a)avoidance or reduction of a NICs liability,\n(b)repayment or increased repayment of NICs,\n(c)avoidance of a possible NICs liability, and\n(d)deferral of a payment of NICs or advancement of a repayment of NICs;\n“relevant person” means—\n(a)the worker;\n(b)a person who fulfils the conditions as to residence and presence for liability to pay secondary Class 1 contributions prescribed under section 1(6)(a) of the Contributions and Benefits Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 24 inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/727/regulation/24",
    "retrieved_at": "2026-10-29T09:17:53.657048+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}