14.At Budget 2013 the Chancellor announced that the Government would strengthen legislation in respect of offshore employment intermediaries. The measure is, in part, intended to address avoidance schemes in the oil and gas industry involving employers of oil and gas workers (who are working on the UK Continental Shelf) that are located outside the UK. This will be addressed largely by means of using existing powers (mainly contained in section 120 of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)) and the Act supplements those powers so as to include new certification provisions. The Social Security (Contributions) (Amendment No. 2) Regulations 2014 makes provision for the secondary contributor.
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