{
  "url": "https://openlegislation.uk/social-security-contributionsamendment-no-5-regulations-2002/regulation-6",
  "json_url": "https://openlegislation.uk/social-security-contributionsamendment-no-5-regulations-2002/regulation-6.json",
  "legislation": "uksi/2002/2929",
  "legislation_title": "The Social Security (Contributions)(Amendment No. 5) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/social-security-contributionsamendment-no-5-regulations-2002",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "After paragraph 4 of Schedule 4 insert–\n“Intermediaries\n4A (1) Where any payment of emoluments 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 emoluments or of monetary earnings in paragraph 7(3) and (8), and\n(d) paragraph 7(11),\nas making the payment of those emoluments to the employee.\n(2) For the purposes of this paragraph, a payment of emoluments 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": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2929/regulation/6",
    "retrieved_at": "2026-10-29T06:39:14.315704+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."
}