Paragraph 4A IntermediariesF1

United Kingdom

(1)

Where any payment of F2F3... earnings of an employee is made by an intermediary of the employer, the employer shall be treated, for the purposes of this Schedule other than–

(a)

paragraph 7(1),

(b)

paragraph 7(3)(a),

(c)

the references to a subsequent payment of ... earnings or of monetary earnings in paragraph 7(3) and (8), and

(d)

paragraph 7(11),

as making the payment of those ... earnings to the employee.

(2)

For the purposes of this paragraph, a payment of ... earnings of an employee is made by an intermediary of the employer if it is made–

(a)

either–

(i)

by a person acting on behalf of the employer and at the expense of the employer, or

(ii)

by a person connected with him, or

(b)

by trustees holding property for any persons who include, or class of persons which includes, the employee.

(3)

Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.

Annotations

Textual amendments

F1: Sch. 4 para. 4A inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, reg. 6
F2: Word in Sch. 4 para. 4A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(c)
F3: Words in Sch. 4 para. 4A substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(5)

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.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)