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There are currently no known outstanding effects for the The Social Security Contributions (Intermediaries) Regulations 2000, Section 22.
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22.—(1) Paragraph (2) applies if in any case—
(a)a person (“the deemed employer”) would, but for this paragraph, be treated by regulation 14(3) as making a payment to another person (“the services-provider”), and
(b)the fraudulent documentation condition is met.
(2) Regulation 14(3) has effect in the case as if the reference to the fee-payer were a reference to the [F2relevant person (or if more than one, the first relevant person) in relation to whom the fraudulent documentation condition is met], but
(a)regulation 14(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and
(b)Step 1 of regulation 17(1) continues to have effect as referring to the chain payment to be made by the deemed employer.
(3) Paragraph (2) has effect even though that [F3may involve a services-provider] being treated as both employer and employee in relation to the deemed employment under regulation 14(3).
(4) “The fraudulent documentation condition” is that a relevant person provided any person with a fraudulent document intended to constitute evidence—
(a)that the case is not an engagement to which this Part applies, or
(b)that none of the conditions A to C in regulation 14 is met in the case.
(5) For the purposes of this regulation a “relevant person” is—
(a)the services-provider,
(b)a person connected with the services-provider,
(c)if the intermediary in the case is a company, an office-holder in that company.]
[F4(d)a person in the chain who fulfils the conditions as to residence and presence for liability to pay secondary Class 1 contributions prescribed under section 1(6)(a) of the Contributions and Benefits Act.]
Textual Amendments
F1Part 2 inserted (incorporating regs. 13-23) (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(13)
F2Words in reg. 22(2) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(6)(a)
F3Words in reg. 22(3) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(6)(b)
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