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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Social Security (Contributions) (Amendment) Regulations 2004 No. 173 URL: http://www.bailii.org/uk/legis/num_reg/2004/20040173.html |
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| Made | 29th January 2004 | ||
| Laid before Parliament | 30th January 2004 | ||
| Coming into force | 23rd February 2004 |
(3) In sub-paragraph (2) for "The first condition" substitute "The condition in this sub-paragraph".
(4) In sub-paragraph (3) for "The alternative condition" substitute "The condition in this sub-paragraph".
(5) At the end of the paragraph add -
(b) the person making the payment does so in his capacity as a tronc-master.
(5) A payment made to the earner is within this sub-paragraph if it is made by a trustee holding property for any persons who include, or any class of persons which includes, the earner.
In this sub-paragraph "trustee" does not include a tronc-master.
(6) A person is connected with the secondary contributor for the purposes of this paragraph if his relationship with the secondary contributor, or where the employer and secondary contributor are different, with either of them, is as described in subsection (2), (3), (4), (5), (6) or (7) of section 839 of the Taxes Act (connected persons)[4].".
Jim Murphy
Joan Ryan
Two of the Lords Commissioners of Her Majesty's Treasury
29th January 2004
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Chris Pond
Parliamentary Under Secretary of State, Department for Work and Pensions
29th January 2004
The Department for Social Development concurs.
Sealed with the Official Seal of the Department for Social Development on
29th January 2004
L.S.
John O'Neill
Senior Officer of the Department for Social Development
(b) the person making the payment is a tronc-master.
The new sub-paragraph (5) also excludes from the paragraph 5 disregard a payment made by a trustee holding property for persons who include, or any class of persons which includes, the earner. For the purposes of this sub-paragraph the reference to a trustee does not include a tronc-master.
These Regulations do not impose new costs on business.
[2] 1992 c. 7("the 1992 Northern Ireland Act"). Relevant amendments to section 3 were made by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671). The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Northern Ireland Act 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).back
[3] S.I. 2001/1004. A relevant amendment is made to Schedule 4 to those Regulations (application of provisions of the Income Tax (Employments) Regulations 1993 for the purposes of contributions) by regulation 6 of S.I. 2002/2929.back
[4] Section 839 has been amended. The relevant amendment is the substitution of subsection (3) by paragraph 20 of Schedule 17 to the Finance Act 1995(c. 4).back
