Finance Act 1974

[1966 c. 32.] The Selective Employment Payments Act 1966

1 For section 1(1) of the Selective Employment Payments Act 1966 there shall be substituted the following subsections—

“(1) Where—

(a) a person has been employed by an employer for not less than eight hours in a week in an employment to which this section applies and has been remunerated for that employment (whether or not he did any work in that employment in that week); and

(b) the case falls within subsection (1) of section 26 of the [1967 c. 54.] Finance Act 1967,

then, subject to the provisions of subsection (1A) of this section and section 7 of this Act, the Secretary of State shall make to the employer in respect of that person and that week a payment of an amount specified in that section.

(1A) An employer shall not be eligible for a payment under this section in respect of a person in respect of a week if as regards that week he was a party to any arrangements knowingly entered into by him for the sole purpose of enabling himself and one or more other employers each to obtain such a payment in respect of that person and that week.”

2 In section 1(2)(b) of that Act, for the words "employed persons " there shall be substituted the words " employed earners ".

3 In section 3(2) of that Act, for the words from "has paid" to " employed persons " there shall be substituted the words " has had in his employment in any week qualifying persons ".

4 In section 3 of that Act, at the end there shall be added as subsection (5)—

“(5) In this section ' qualifying person', in relation to an employer as regards any week, means a person who has been employed by the employer for not less than eight hours in that week and has been remunerated for that employment (whether or not he did any work in that employment in that week)”.

5 In section 7(1)(b) of that Act, for the words from the second "of" to "respect of" there shall be substituted the words " of remuneration to ".

6 In section 10(1) of that Act, after the definition of " company " there shall be inserted the following—

• “" employed earner " and " employer " have the same meanings respectively as they have for the purposes of the [1973 c. 38.] Social Security Act 1973 ;”.