Regulation 9 Amendment of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000

In regulation 22 of the Social Security (Intermediaries) (Northern Ireland) Regulations 2000, after paragraph (4) insert—

“(4A)

But where the fraudulent documentation condition would, ignoring this paragraph, be met as a result of the provision of a fraudulent document intended to constitute evidence that regulation 3 of the Social Security Contributions (Umbrella Companies) Regulations 2026 applies in relation to the services provided by the worker, that condition is to be treated as not met.”.