The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

[^f00053]: Regulation 7 of the Intermediaries Regulations was amended by regulations 4 of S.I. 2002/703 and regulation 6 of S.I. 2003/2079., and regulation 7 of the Northern Ireland Intermediaries Regulations was amended by regulation 4 of S.I. 2002/705 and regulation 6 of 2003/2080.

[^f00054]: S.I. 2000/728. Regulations 2(4) and 7 were amended by regulations 4 and 6 of S.I. 2003/2080.

[^f00055]: Regulation 80A was inserted by regulation 4 of S.I 2001/2187

[^f00056]: These Regulations became spent on the substitution of section 10(7) of the Social Security Contributions and Benefits Act 1992 by paragraph 174(9) of Schedule 6 to ITEPA 2003.

[^f00057]: These Regulations became spent on the substitution of section 10(7) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 by paragraph 195(9) of Schedule 6 to ITEPA 2003.

Amendment to the Categorisation Regulations and the Northern Ireland Categorisation Regulations

Amendment to the Intermediaries Regulations and the Northern Ireland Intermediaries Regulations

Revocations

Editorial notes

[^c538728]: 1992 c. 4. Section 2 has been amended. Relevant amendments were made to subsection (1) by paragraph 171 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”) and subsection (2A) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”) and substituted by paragraph 2 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30: “the Welfare Reform Act”). Section 3 has been amended: subsection (2A) was inserted by section 48 of the Social Security Act 1998 (c. 14: “the 1998 Act”). Section 4 has been amended. Subsection (6) was substituted by section 74(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19: “the 2000 Act”) and subsection (7) was inserted by paragraph 4 of Schedule 3 to the Transfer Act. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by articles 3 and 4 of S.I. 2003/1874. Section 10 was substituted by section 74(2) of the 2000 Act and relevantly amended by paragraph 174 of Schedule 6 to the ITEPA 2003. Section 10A was inserted by section 53 of the 1998 Act and relevantly amended by paragraph 11 of Schedule 3 to the Transfer Act. Section 19 has been amended. Subsection (1) was amended by paragraph 5 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19: “the 2002 Act”). Subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Section 122(1) is cited because of the meaning it ascribes to “prescribe”. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Transfer Act. Paragraph 7B was inserted by section 57 of the 1998 Act and amended by paragraph 38 of Schedule 3, paragraph 7 of Schedule 9 and Schedule 10 to the Transfer Act and section 76(3) and (4) of the 2000 Act. Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act and amended by section 74(5) of the 2000 Act. Sub-paragraph (1) was also amended, and sub-paragraph (1A) inserted, by paragraph 39 of Schedule 3 to the Transfer Act.

[^c538729]: 1992 c. 7 (“the 1992 Northern Ireland Act”). Section 2 has been amended. Relevant amendments were made to subsection (1) by paragraph 192 of Schedule 6 to ITEPA 2003, and subsection (2A) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”) and substituted by paragraph 10 of Schedule 11 to the Welfare Reform Act. Section 3 has been amended: relevant amendments are those made by Article 45 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10: “the 1998 Order”) and paragraph 4 of Schedule 3 to the Transfer Order. Section 4 has been amended. Subsection (6) was substituted by section 78(3) of the 2000 Act and subsection (7) was inserted by paragraph 5 of Schedule 3 to the Transfer Order. Section 4A was inserted by section 76 of the Welfare Reform and Pensions Act. and amended by Articles 3 and 4 of S.I. 2003/1884. Section 10 was substituted by section 78(2) of the 2000 Act and relevantly amended by paragraph 195 of Schedule 6 to ITEPA 2003. Section 10A was inserted by Article 50 of the 1998 Order and relevantly amended by paragraph 198 of Schedule 6 to ITEPA 2003. Section 19 has been amended. Subsection (1) was amended by paragraph 24 of Schedule 1 to the 2002 Act. Subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Transfer Order. Section 121(1) is cited because of the meaning it ascribes to “prescribe”. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order. Paragraph 7B was inserted by Article 54 of the 1998 Order and amended by paragraph 37 of Schedule 3, paragraph 5 of Schedule 8 and Schedule 9 to the Transfer Order and section 80(3) and (4) of the 2000 Act. Paragraph 8(1(ia) was inserted by paragraph 58(25) of Schedule 6 to the 1998 Order and amended by section 78(5) of the 2000 Act. Sub-paragraph (1) was amended and sub-paragraph (1A) was inserted, by paragraph 38 of Schedule 3 to the Transfer Order.

[^c538730]: The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Northern Ireland Act were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

[^c538731]: Section 18(1) was amended by paragraph 18 of Schedule 3 to the Transfer Act. Paragraph 3 has been amended: sub-paragraph (1) was amended by paragraph 77(5) of Schedule 6 to the 1998 Act and paragraph 33 of Schedule 3 to the Transfer Act; sub-paragraph (3) was amended by section 55(a) of the Social Security Act 1998 (c. 14) (“the 1998 Act”) and sub-paragraph (6) was inserted by paragraph 33 of Schedule 3 to the Transfer Act. Paragraph 6(1) was amended by paragraph 77(8) of Schedule 7 to the 1998 Act, paragraph 35(2) of Schedule 3 to the Transfer Act and paragraph 185(a) and (b) of Schedule 6 to ITEPA 2003.

[^c538732]: Section 18(1) has been amended by paragraph 18 of Schedule 3 to the Transfer Order Paragraph 3has been amended: sub-paragraph (1) was amended by paragraph 58(5) of Schedule 6 to the 1998 Order and paragraph 32(3) of Schedule 1 to the 2002 Act; sub-paragraph(3) was amended by Article 52(a) of the 1998 Order and sub-paragraph (6) was added by paragraph 32 of Schedule 3 to the Transfer Order. Paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to the 1998 Order, paragraph 34(2) of Schedule 3 to the Transfer Order and paragraph 204(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003.

[^c538733]: S.I. 1978/1689.

[^c538734]: S.R. 1978 No. 401.

[^c538735]: S.I. 2001/1004: regulation 156(3) of the principal Regulations provides a rule of construction, in relation to their application to Northern Ireland, of references to enactments applying only in Great Britain.

[^c538736]: S.I. 2000/727.

[^c538737]: S.I. 2000/728.

[^c538738]: The definition of “business travel” was inserted by regulations 2 and 3 of S. I. 2002/307.

[^c538739]: i.e. the Income Tax (Earnings and Pensions) Act 2003 (c. 1): see section 122(1) of the 1992 Act as amended by paragraph 199 of Schedule 6 to ITEPA 2003..

[^c538740]: Chapter 2 of Part 7 of ITEPA 2003 was substituted by paragraph 3(1) of Schedule 22 to the Finance Act 2003 (c. 14).

[^c538741]: S.I. 2003/2682.

[^c538742]: Regulation 22A was inserted by regulations 2 and 5 of S.I. 2002/307.

[^c538743]: Regulation 40(2) was amended by regulations 2 and 3 of S.I. 2001/2412 and regulations 3 and 6 of S.I. 2003/2085.

[^c538744]: Regulation 40(6) was amended by regulations 3 and 6 of S.I. 2003/2085.

[^c538745]: Part 10 of the Children Act 1989 ceased to apply to England and Wales by virtue of section 79(5) of the Care Standards Act 2000 (c. 14). That section took effect, in respect of England, on 2nd July 1991 (S.I. 2001/2041), and in respect of Wales, on 1st April 2002 (S.I. 2002/920).

[^c538746]: Part 10A of the Children Act 1989 was inserted by section 79(1) of the Care Standards Act 2000.

[^c538747]: Regulation 52 was substituted by regulation 8 of S.I. 2002/2366.

[^c538748]: S.I. 1996/1245: regulation 3 was amended by Schedule 2 to the Transfer Act.

[^c538749]: I.e. the Pension Schemes Act 1993 (see regulation 1(2) of the principal Regulations). Section 41 has been amended by paragraph 127 of Schedule 7 to the 1998 Act, paragraph 6 of Schedule 9 to the Welfare Reform Act and paragraph 36 of Schedule 1 to the 2002 Act.

[^c538750]: Section 42A was inserted by section 137(5) of the Pensions Act 1995 (c. 26) and subsections (1) and (2) were substituted by paragraph 128 of Schedule 7 to the Social Security Act 1995 and paragraph 7 of Part 2 of Schedule 9 to the Welfare Reform Act.

[^c538751]: Section 44(1) has been amended section 164 of the Pensions Act 1995 and paragraph 48 of Schedule 1 to the Transfer Act.

[^c538752]: Regulation 55 was amended by regulations 3 and 10 of S.I. 2002/2366.

[^c538753]: Paragraphs (1A) to (1F) of regulation 80 were inserted by regulations 2 and 3 of S.I. 2001/2187.

[^c538754]: Regulation 80A was inserted by regulation 4 of S.I. 2001/2187.

[^c538755]: 1970 c. 9.

[^c538756]: Regulation 103 was amended by regulations 2 and 15 of S.I. 2003/193.

[^c538757]: Inserted by regulation 18 of S.I. 2002/2366.

[^c538758]: Paragraph 1(2) was substituted by regulation 6 of S.1. 2002/307.

[^c538761]: Paragraph 9 was inserted by regulation 2(3) of S.I. 2003/2340 and substituted by regulation 5(3) of S.I. 2003/2958.

[^c538762]: 1973 c. 50: section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19). There are amendments to section 2 which are not relevant for present purposes.

[^c538763]: Paragraphs 7A to 7D were inserted by regulations 2 and 7 of S.I. 2002/307.

[^c538764]: S.I. 2003/2682.

[^c538765]: Sections 592(7) and 594(1) were amended by paragraphs 72 and 73 of Schedule 6 to ITEPA 2003.

[^c538766]: S.I. 1994/1882.

[^c538767]: S.I. 1995/512.

[^c538768]: S.I. 1978/1689: Schedule 3 has been amended by S.I. 1984/1894, 1994/726, 1998/1728, 1999/3 and 2003/736 and 2420.

[^c538769]: S.I 1996/195, amended by Part 2 of Schedule 10 to the Transfer Act and regulation 2 of S.I.1999/286.

[^c538770]: Paragraph 4A was inserted by regulation 6 of S.I. 2002/2929.

[^c538771]: Paragraph 7 has been amended: relevant amendments are made by regulation 7 of S.I. 2002/2929, and regulation 2 of S.I. 2003/1337.

[^c538772]: Paragraph 9 has been amended by regulations 2 and 16 of S.I. 2003/193, and regulation 3 of S.I. 2003/1337.

[^c538773]: Sub-paragraph (4) of paragraph 11 was substituted by regulations 2 and 16 of S.I. 2003/193.

[^c538774]: In sub-paragraph (1)(c)(i) of paragraph 22, words “subparagraphs (i) to (iv)” were substituted, and sub-paragraphs (1)(c)(ii) revoked, by regulations 2 and 16 of S.I. 2003/193. In sub-paragraphs (1)(d) and (2)(d) the word “omitted” was revoked, and sub-paragraphs (1)(da), (db), (2)(da) and (db) were inserted, by regulations 2 and 16 of S.I. 2003/193.

[^c538775]: Paragraph 23 and the heading were amended by S.I. 2003/2085.

[^c538776]: Sub-paragraph (3A) of paragraph 26 was inserted by regulation 16 of S.I. 2003/193.

[^c538777]: Paragraph 5A of the Schedule to the Categorisation Regulations was inserted by regulation 3(b) of S.I. 1998/1728 (which was itself amended by regulation 2 of S. I. 1999/3) and was subsequently amended by regulation 3 of S.I. 2003/736. Paragraph 5A of the Schedule to the Northern Ireland Categorisation Regulations was inserted by regulation 3(b) of S.R. 1998/250 (which was itself amended by regulation 2 of S.I. 1999/2) and was subsequently amended by regulation 3 of S.I. 2003/733.

[^c538780]: Regulation 7 of the Intermediaries Regulations was amended by regulations 4 of S.I. 2002/703 and regulation 6 of S.I. 2003/2079., and regulation 7 of the Northern Ireland Intermediaries Regulations was amended by regulation 4 of S.I. 2002/705 and regulation 6 of 2003/2080.

[^c538781]: S.I. 2000/728. Regulations 2(4) and 7 were amended by regulations 4 and 6 of S.I. 2003/2080.

[^c538782]: Regulation 80A was inserted by regulation 4 of S.I 2001/2187

[^c538783]: These Regulations became spent on the substitution of section 10(7) of the Social Security Contributions and Benefits Act 1992 by paragraph 174(9) of Schedule 6 to ITEPA 2003.

[^c538784]: These Regulations became spent on the substitution of section 10(7) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 by paragraph 195(9) of Schedule 6 to ITEPA 2003.

[^key-25f735161177c52015a175e87f1ecdb6]: Reg. 28(3)(d) revoked (6.4.2005) by Social Security (Contributions) (Amendment No.3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 11

[^key-6de6c3787a6e1cfb9b2dc8dc12f481de]: Reg. 34(4) revoked (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), reg. 1, Sch.

[^key-eddf9d9dc69bad48e63f2dcb4dd84d7c]: Reg. 34(5) revoked (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), reg. 1, Sch.

[^key-3bc55a5a068242904bb6bec1d80910c6]: Reg. 17(c)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch.

[^key-d30a7a7c49a11646887289c1a33fd36d]: Reg. 18(c)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch.