Regulation 22B Amounts to be treated as earnings: Part 7A of ITEPA 2003F1
United Kingdom
For the purposes of section 3 of the Act (earnings), the amount specified in paragraph (2) shall be treated as remuneration derived from an employed earner’s employment.
The amount is the amount which counts as employment income of the employed earner by virtue of Chapter 2 of Part 7A of ITEPA 2003.F2This paragraph is subject to paragraphs (3) and (3A).
Paragraph (2) does not apply if the relevant step which gives rise to the amount which counts as employment income by virtue of Chapter 2 of Part 7A of ITEPA 2003 would otherwise give rise to earnings for the purposes of the Act.
Paragraph (2) does not apply if—
the amount would count as employment income by virtue of Part 7A ITEPA 2003 by reason of a relevant step within paragraph 1 F4or 1A of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017, and
the secondary contributor in relation to that amount would have been a person treated as a secondary contributor by virtue of regulation 5(1) of, and any of sub-paragraphs (a) to (f) of paragraph 9 of Column (B) of Schedule 3 (employments in respect of which persons are treated as secondary class 1 contributors) to, the Social Security (Categorisation of Earners) Regulations 1978.
In F5paragraphs (3) and (3A) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 2003.
Annotations
Textual amendments
- F1
Reg. 22B inserted (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 3 (with reg. 1(2))
- F2
Words in reg. 22B(2) inserted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(a)
- F3
Reg. 22B(3A) inserted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(b)
- F4
Words in reg. 22B(3A)(a) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(2)
- F5
Words in reg. 22B(4) substituted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(c)
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.