Regulation 8
Commencement Information
I1Sch. 3 in force at 6.4.1975, see reg. 1(1)
| Employments | Persons treated as employers |
| (1) | (2) |
| 1. Employments in an office (including elective office) with emoluments chargeable to income tax under Schedule E. | 1. The person specified or prescribed as the secondary contributor in relation to that office in or under section 4(4)(b)(i) and (ii) of the Act of 1975. |
| 2. Employment (as office cleaner) specified in paragraph 1 of column (A) of Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1974(1). | 2. (a) Where the person employed is supplied by, or through the agency of, some third person and receives his remuneration from, or through the agency of, that third person, that third person; (b) in any other case, the person with whom the person employed contracted to do the work. |
| 3. Employment (agency employment) specified in paragraph 2 of column (A) of Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1974. | 3. (a) In England and Wales where the person employed is supplied by or through the agency of a body of persons unincorporate and the person employed is a member of that body, the other members of that body, and, in any other case, the third person by whom or through whose agency the person employed is supplied; (b) in Scotland, the third person by whom or through whose agency the person employed is supplied. |
| 4. Employment ([F1fire and rescue authorities,] [F2fire brigade] [F3Scottish Fire and Rescue Service] and rescue parties, special constables and maritime pilots) specified in paragraphs 2 and 6 of Part I of Schedule 1 to these regulations and paragraph 6 of Part I of Schedule 2 to these regulations. | 4. The person or body from whom the pecuniary remuneration in respect of that employment is received or where no such remuneration is received the person or body under whose direction the employment is carried on. |
| 5. Employment (mines and quarries employments) specified in paragraphs 4 and 5 of Part I of Schedule 1 to these regulations. | 5. The person or body from whom the pecuniary remuneration in respect of that employment is received. |
| 6. Employment (share fishermen) specified in paragraph 5 of Part I of Schedule 2 to these regulations. | 6. The owner (or the managing owner or manager, if there is more than one owner) of the fishing boat. |
| 7. Employment (under a liquidator) specified in paragraph 3 of column (A) of Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1974. | 7. The person who at the time of the employment holds the office of Liquidator. |
| 8. Employment (barrister's clerk) in chambers as a barrister's clerk. | 8. The head of chambers. |
| 9. Employment (casual employments in club) of a casual nature for the purposes of any game or recreation where the person so employed is engaged or paid for that employment through a club. | 9. The club. |
| 10. Employment (bailee of vehicle or vessel plying for hire) specified in paragraph 8 of Part I of Schedule 1 to these regulations. | 10. The person from whom the use of the vehicle is so obtained. |
Textual Amendments
F1Words in Sch. 3 inserted (E.) (30.12.2004) by The Fire and Rescue Services Act 2004 (Consequential Amendments) (England) Order 2004 (S.I. 2004/3168), arts. 1(1), 6(3) and (W.) (25.10.2005) by The Fire and Rescue Services Act 2004 (Consequential Amendments) (Wales) Order 2005 (S.I. 2005/2929), art. 1(1), reg. 7(3)
F2Words in Sch. 3 substituted (S.) (2.8.2005) by The Fire (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2005 (S.I. 2005/2060), art. 1(2)(f), Sch. para. 4(3)
F3Words in Sch. 3 substituted (S.) (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 66(3)
(1974 II, p. 4709).