Regulation 6 Consequential amendments to the Social Security Contributions (Intermediaries) Regulations 2000

(1)

The Social Security Contributions (Intermediaries) Regulations 2000 M1 are amended as follows.

(2)

In regulation 7(1) (worker's attributable earnings - calculation)—

(a)

in “Step One” after “arrangements” insert “ but excluding amounts on which Class 1 or Class 1A contributions are payable by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014 M2 ”; and

(b)

in “Step Seven”in sub-paragraph (a) after “Three” insert “ and payments within paragraph 25 of Part 10 of Schedule 3 M3 to the Contributions Regulations ”M4 .

Annotations

Marginal citations

M1: S.I. 2000/727. Regulation 7(1) was amended by regulation 4 of S.I. 2002/703, regulation 6 of S.I. 2003/2079, regulation 35(1) and (6) of S.I. 2004/770 and regulation 6 of S.I. 2005/3131.
M2: S.I. 2014/3159
M3: Paragraph 25 was inserted into S.I. 2001/1004 by regulation 5(3) of S.I. 2014/3159
M4: “the Contributions Regulations” are defined in regulation 2(1) of S.I. 2000/727.