76 Earnings of workers supplied by service companies etc: Northern Ireland
Welfare Reform and Pensions Act 1999 (1999 c 30) | Legislation

76  Earnings of workers supplied by service companies etc: Northern Ireland

After section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 there shall be inserted—

“4A Earnings of workers supplied by service companies etc

(1)     Regulations may make provision for securing that where—

(a)     an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for the purposes of a business carried on by another person (“the client”),

(b)     the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and

(c)     the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner's employment by the client,

relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner's employment of his.

(2)     For the purposes of this section—

(a)     “the intermediary” means—

(i)

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