{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-4A",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-4A.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/4/paragraph/4A",
  "kind": "paragraph",
  "number": "4A",
  "heading": "Intermediaries",
  "text": "(1) Where any payment of ... 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–\n(a) paragraph 7(1),\n(b) paragraph 7(3)(a),\n(c) the references to a subsequent payment of ... earnings or of monetary earnings in paragraph 7(3) and (8), and\n(d) paragraph 7(11),\nas making the payment of those ... earnings to the employee.\n(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–\n(a) either–\n(i) by a person acting on behalf of the employer and at the expense of the employer, or\n(ii) by a person connected with him, or\n(b) by trustees holding property for any persons who include, or class of persons which includes, the employee.\n(3) Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/4A",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}