{
  "url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-10",
  "json_url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-10.json",
  "legislation": "ukdsi/2022/9780348240689",
  "legislation_title": "The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Internationally mobile earners",
  "text": "(1) Regulation 148C of the Social Security (Contributions) Regulations 2001 is amended as follows.\n(2) In paragraph (1)(a), after “contributions” insert “or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions,”.\n(3) After paragraph (5) insert—\n“(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.”\n(4) In paragraph (6)(b), after “contribution,” insert “or entitlement to be treated as having actually paid such a contribution,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 148C was inserted by S.I. 2015/478."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2022/9780348240689/regulation/10",
    "retrieved_at": "2026-10-30T14:44:21.290705+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."
}