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The Social Security (Contributions) Amendment (No. 4) Regulations 1994
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- 1994 No. 2299
- Regulation 2
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Amendment of Regulation 3 of Schedule 1
2. In Regulation 3 of Schedule 1 (intermediate employers)(1) —
(a)in paragraph (1) for the words “works under the general control and management of a person” there shall be substituted the words “works for a person”;
(b)after paragraph (2) there shall be inserted the following paragraphs—
“(2A) Paragraphs (1) and (2) of this Regulation apply only in the circumstances that a direction has been given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (PAYE: mobile UK workforce)(2).
(2B) In paragraphs (1) and (2) of this Regulation—
(a)“the principal employer” means the person specified as the relevant person in the direction referred to in paragraph (2A) of this Regulation, and
(b)“the immediate employer” means the person specified as the contractor in that direction.”.
(1)
The relevant amending instrument is S.I. 1983/395.
(2)
1988 c. 1; section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).
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