The Social Security (Contributions) Regulations 2001 No. 1004

SCHEDULE 4 U.K. [F1 Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003]

Textual Amendments

F1 Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)

PART I U.K. GENERAL

Employer’s earnings-related contributions U.K.

4.  If, under this Schedule, a person [F2 pays] any earnings-related contributions which, under section 6(4) of the Act F3 , another person is liable to pay, his payment of those contributions shall be made as agent for that other person.

Textual Amendments

F2 Word in sch. 4 para. 4 substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 5

F3 This section was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.