The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007
This Order modifies section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in consequence of the modifications of the provisions of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) by paragraphs 3 and 4 of Schedule 3 to the Finance Act 2007. Those paragraphs extend the scope of Part 2 of ITEPA to managed service companies. Chapter 9 of that Part contains the substantive provisions on the provision of worker’s services through managed service companies.