uksi/2016/647 — The Social Security (Contributions) (Amendment No. 3) Regulations 2016

This Statutory Instrument has been made in consequence of a defect in SI 2016/352 and is being issued free of charge to all known recipients of that Statutory Instrument. 2016 No. 647 Social Security The Social Security (Contributions) (Amendment No. 3) Regulations 2016 Made 13th June 2016 Laid before Parliament 14th June 2016 Coming into force 6th July 2016 The Treasury make the following Regulations in exercise of powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and (3), and 171(10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur with the making of these Regulations. Citation and commencement 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2016 and come into force on 6th July 2016. Amendment of the Social Security (Contributions) Regulations 2001 2 In Part 8 of Schedule 3 of the Social Security (Contributions) Regulations 2001 (travelling, relocation and other expenses and allowances of employment) in paragraph 3ZB (travel for necessary attendance: employment intermediaries) for sub-paragraph (6)(a) substitute— a in section 51(1) of that Act— i disregard “either” in the opening words, and ii disregard paragraph (b) (and the preceding “or”), and . Charlie Elphicke David Evennett Two of the Lords Commissioners of Her Majesty’s Treasury 13th June 2016 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions Altmann Minister of State Department for Work and Pensions 9th June 2016 The Department for Communities concurs. Sealed with the Official Seal of the Department for Communities on 8th June 2016 Anne McCleary A senior officer of the Department for Communities 8th June 2016 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend paragraph 3ZB(6) of Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004 ) (“the Contributions Regulations”) by substituting a new sub-paragraph (a). This is a technical amendment which corrects an error in the Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 ( S.I. 2016/352 ). The amendment disregards section 51(1)(b) of ITEPA 2003 for the purposes of determining whether the condition in sub-paragraphs (4)(b) or (5)(b) of paragraph 3ZB of Schedule 3 to the Contributions Regulations is met. The effect of the amendment is that when considering the conditions in modified section 51 in sub-paragraphs (4)(b) or(5)(b), a company will only meet these conditions where they are not an associated company of the client and the worker has a material interest in the employment intermediary. A Tax Information Note covering the changes made by these Regulations was published on 9th December 2015 alongside the draft Finance Bill 2016 and is available on the website at https://www.gov.uk/government/publications/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence/income-tax-employment-intermediaries-and-relief-for-travel-and-subsistence . It remains an accurate summary of the impacts that apply to this instrument.