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(1) These Regulations may be cited as the Social Security (Categorisation of Earners) Amendment Regulations 1994 and shall come into force on 6th April 1994.
(2) In these Regulations “the principal Regulations” means the Social Security (Categorisation of Earners) Regulations 1978, and unless the context otherwise requires references to Schedules and to paragraphs of Schedules are references to Schedules to the principal Regulations and to paragraphs of those Schedules.
2 
In regulation 1(2) of the principal Regulations (interpretation) after the definition of “educational establishment” there shall be inserted the following definitions–“
 “foreign employer” in paragraph 9 of Schedule 3 to these regulations means a person–
(a) who does not fulfil the conditions as to residence or presence in Great Britain prescribed under section 1(6)(a) of the Social Security Contributions and Benefits Act 1992; and
(b) who, if he did fulfil those conditions as to residence or presence in Great Britain referred to in (a) above, would be the secondary contributor in relation to any payment of earnings to or for the benefit of the person employed;
 “host employer” in paragraph 9 of Schedule 3 to these regulations means a person having a place of business in Great Britain;”.
3 
In Part III of Schedule 1 (employments which are to be disregarded) after paragraph 12 there shall be added–
(1) in Column (A) the following paragraph–“
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Employment (other than employment described in paragraph 12 of Column (A) of this Schedule) as a Queen’s Gurkha officer or as any other member of the Brigade of Gurkhas of a person who was recruited for that Brigade in Nepal.”;
(2) in Column (B) the following paragraph–“
13 
None.”.
4 
In Schedule 3 (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 8 there shall be added–
(1) in Column (A) the following paragraph–“
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Employment by a foreign employer where–
(a) in pursuance of that employment the personal service of the person employed is made available to a host employer; and
(b) the personal service is rendered for the purposes of the business of that host employer; and
(c) that personal service for the host employer begins on or after 6th April 1994.”;
(2) in Column (B) the following paragraph–“
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The host employer to whom the personal service of the person employed is made available.”.
Signed by authority of the Secretary of State for Social Security.
William Hague
Parliamentary Under-Secretary of State,
Department of Social Security
14th March 1994