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Regulation 9 Multiple intermediaries—general

England, Wales and Scotland

(1)

Regulations 10 and 11 apply where in any tax year the arrangements involve more than one intermediary.

(2)

Except as provided by regulations 10 and 11, the provisions of F1this Part F2apply separately in relation to each intermediary.

Annotations

Textual amendments

F1

Words in reg. 9(2) replaced (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(12)

F2

Word in reg. 9(2) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(6) (with reg. 5)

Notes on Part 1

Textual amendments

F1

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