Statutory Instruments
2003 No. 736
SOCIAL SECURITY
The Social Security (Categorisation of Earners) Amendment Regulations 2003
Made
14th March 2003
Laid before Parliament
14th March 2003
Coming into force
6th April 2003
The Treasury, in exercise of the powers conferred upon them by sections 2(2)(b) and (2A) and 7(2) and (3) of the Social Security Contributions and Benefits Act 1992( 1 ), with the concurrence of the Secretary of State insofar as required, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Social Security (Categorisation of Earners) Amendment Regulations 2003, and shall come into force on 6th April 2003.
Interpretation
2. In these Regulations “the principal Regulations” means the Social Security (Categorisation of Earners) Regulations 1978 ( 2 ), and a reference to a numbered Schedule is a reference to the Schedule to the principal Regulations bearing that number.
Amendment of Schedule 1
3. In paragraph 5A of Schedule 1 (entertainers treated as employed earners)( 3 ) for the entry in Column (B) substitute—
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“ 5A. Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment does not include any payment by way of salary. For the purposes of this paragraph “salary” means payments— (a) made for services rendered; (b) paid under a contract for services; (c) where there is more than one payment, payable at a specific period or interval; and (d) computed by reference to the amount of time for which work has been performed. ” . |
Amendment of Schedule 3
4. In paragraph 10 of Schedule 3 (person treated as the secondary contributor in respect of the employment)( 4 ) for the entry in Column (B) substitute—
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“ 10. The producer of the entertainment in respect of which the payments of salary are made to the person mentioned in paragraph 5A of Column (B) of Schedule 1. ” . |
Jim Fitzpatrick
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2003
The Secretary of State hereby concurs
Malcolm Wicks
Parliamentary Under-Secretary of State,
Department for Work and Pensions
13th March 2003
1992 c. 4 . Section 2 was amended, and subsection (2A) substituted, by paragraph 2 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 2) . Section 7 was amended, and subsection (3) inserted by paragraphs 6 to 8 of the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 11) .
S.I. 1978/1689 .The relevant amending instrument is 1998/1728 : see also S.I. 1999/3 which continued the operation of the amendment made by S.I. 1998/1728 .
Paragraph 5A was added by regulation 3 of S.I. 1998/1728 . It originally applied only until 31.1.1999 ( see regulation 5 ibid.), but that limitation was removed by regulation 2 of S.I. 1999/3 .
Paragraph 10 was added by regulation 4 of S.I. 1998/1728 , subject to the limitation mentioned in the previous footnote. The limitation was removed as mentioned there.