{
  "url": "https://openlegislation.uk/draft-employment-equality-age-regulations-2006/schedule-8/paragraph-12",
  "json_url": "https://openlegislation.uk/draft-employment-equality-age-regulations-2006/schedule-8/paragraph-12.json",
  "legislation": "ukdsi/2006/0110742664",
  "legislation_title": "The Employment Equality (Age) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-employment-equality-age-regulations-2006",
  "path": "schedule/8/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "The Social Security Contributions and Benefits Act 1992",
  "text": "(1) Section 171ZS (Part 12ZB: supplementary) is amended in accordance with this paragraph.\n(2) In subsection (1) for the definition of “employer” substitute—\n““employer”, in relation to a person who is an employee, means a person who—\n(a) under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or\n(b) would be liable to pay such contributions but for—\n(ii) the condition in section 6(1)(b), or\n(ii) the employee being under the age of 16;”.\n(3) In subsection (2) omit paragraph (b) and the word “and” preceding it.\n(4) This paragraph applies in relation to an entitlement to statutory adoption pay in respect of children—\n(a) matched with a person who is notified of having been matched on or after the commencement date; or\n(b) placed for adoption on or after that commencement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 171ZS was inserted by the Employment Act 2002, section 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110742664/schedule/8/paragraph/12",
    "retrieved_at": "2026-10-30T15:21:16.444409+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}