Citation, commencement and effect

1. —(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2005.

(2) Except for regulation 8, these Regulations shall come into force on 5th December 2005, have effect for the tax year 2005-06 and subsequent tax years, and apply in relation to services performed, or to be performed, on or after 5th December 2005.

(3) Regulation 8 shall come into force on 6th April 2006, have effect for the tax year 2006-07 and subsequent tax years, and apply in relation to services performed, or to be performed, on or after 6th April 2006.

Interpretation

2. In these Regulations—

“the principal Regulations” means the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000( 3 );

“intermediary” has the meaning given in regulation 5 of the principal Regulations;

“tax year” means the 12 months beginning with 6th April in any year;

“worker” has the meaning given in regulation 6(1)(a) of the principal Regulations.

Amendment of the principal Regulations

3. The principal Regulations are amended as follows.

4. —(1) Amend regulation 2 (interpretation) as follows.

(2) In paragraph (1) for the definition of “the Board” substitute—

“ “the Board” means the Commissioners for Her Majesty’s Revenue and Customs; ” .

(3) After paragraph (5) insert the following paragraph—

“ (6) For the purposes of these Regulations two people of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other; and, for the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex. ” .

5. In regulation 5(6) (meaning of intermediary) for “husband or wife” substitute “spouse or civil partner”.

6. —(1) Amend regulation 7 (calculation of worker’s attributable earnings) as follows.

(2) In paragraph (1), in Step Five, after the words “the employee”, insert “, and any payments made in that year in respect of the worker by the intermediary in respect of any of the Pensions Order levies”.

(3) After paragraph (10)( 4 ) insert the following paragraph—

“ (11) In this regulation “the Pensions Order levies” means—

(a) the administration levy referred to in Article 103(1) of the Pensions (Northern Ireland) Order 2005 ( 5 ) ;

(b) the initial levy referred to in Article 157(1) of that Order;

(c) the risk-based pension protection levy referred to in Article 158(1)(a) of that Order;

(d) the scheme-based pension protection levy referred to in Article 158(1)(b) of that Order;

(e) the fraud compensation levy referred to in Article 171(1) of that Order;

(f) a levy in respect of eligible schemes imposed by regulations made under Article 191(3) of that Order (the PPF Ombudsman). ” .

Transitional provision

7. —(1) This regulation applies for the purposes of the tax year 2005-06 (“the relevant year”) in the case of a worker to whom the principal Regulations apply only by virtue of the amendment made by regulation 5 of these Regulations.

(2) For the purposes of the relevant year regulation 7(1) of the principal Regulations shall have effect as if—

(a) for “a tax year” there were substituted “the relevant period”;

(b) for each of the references to “in that year” there were substituted “in that period”;

(c) in Step Six for “for that year” there were substituted “for the relevant period”; and

(d) at the end there were added—

“ In this paragraph “the relevant period” means the period beginning with 5th December 2005 and ending with 5th April 2006. ” .

Further amendment of the principal Regulations

8. —(1) The principal Regulations are also amended as follows.

(2) In regulation 7(1), in Step Five, for “a scheme approved under Chapter I or Chapter IV of Part XIV of the Taxes Act” substitute “a registered pension scheme for the purposes of Part 4 of the Finance Act 2004( 6 )”.