Made |
|
Laid before parliament |
15th March 2002 |
Coming into force |
The Treasury, with the concurrence of the Secretary of State, in exercise of the powers conferred on them by sections 4A, 122(1) and 175(1A) and (2) to (4) of the Social Security Contributions and Benefits Act 1992 and of all other powers enabling them in that behalf, hereby make the following Regulations:
Citation, commencement and effect
1-(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Amendment) Regulations 2002 and shall come into force on 6th April 2002.
(2) These Regulations have effect for the year of assessment 2002-03 and subsequent years of assessment and apply in relation to services performed, or to be performed, on or after 6th April 2002.
(3) Payments or other benefits in respect of such services received before that date shall be treated as if received in the year of assessment 2002-03.
Interpretation
2. In these Regulations "the principal Regulations" means the Social Security Contributions (Intermediaries) Regulations 200028 and "regulation" means a regulation of the principal Regulations.
Amendments to the principal Regulations
3. In regulation 2(1) for the definition of "the Contributions Regulations" substitute the following definition-
""the Contributions Regulations" means the Social Security (Contributions) Regulations 200129;".
4. In regulation 7(1), in paragraph (a) of Step Seven, for "17A" substitute "22(2)".
5. After regulation 7(5) add the following paragraphs- [for text see S.I. 2000 No. 727, ante, regn. 7(6) to (10)]
6.-(1) In regulation 8-
(a) in paragraph (2) for "6A" substitute "8";
(b) in paragraph (5) after sub-paragraph (c) add-
" (d) the company ceasing to trade.".
Tony McNulty | |
John Heppell | |
14th March 2002 |
Two of the Lords Commissioners of Her Majesty's Treasury |
The Secretary of State hereby concurs. |
|
Signed by authority of the Secretary of State. |
|
P Hollis | |
13th March 2002 |
Parliamentary Under-Secretary of State, Department for Work and Pensions |
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Social Security Contributions (Intermediaries) Regulations 2000 ("the principal Regulations") with effect from 6th April 2002.
Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.
Regulations 3, 4 and 6(a) make consequential amendments following the consolidation of regulations relating to national insurance contributions in the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
Regulation 5 extends regulation 7 of the principal Regulations (calculation of worker's attributable earnings) so as to cater for cases where expenses are met by the worker and reimbursed by the intermediary, and cases involving mileage allowance relief and mileage allowance payments.
Regulation 6(b) amends regulation 8(5) (worker's attributable earnings - deemed payment) so as to provide, in a case where the intermediary is a company which ceases to trade in the course of a year of assessment, that the deemed payment of worker's attributable earnings is treated as made on the date that the company ceases to trade and not on the later date of 5th April in that year.
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