Regulation 7 Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000

(1)

The Social Security Contributions (Intermediaries) (Northern Ireland) 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. 2000/728. Regulation 7(1) was amended by regulation 4 of S.I. 2002/705, regulation 6 of S.I. 2003/2080, regulation 35(1) and (6) of S.I. 2004/770 and regulation 6 of S.I. 2005/3132.
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. 2000/728.