{
  "url": "https://openlegislation.uk/draft-social-security-contributions-amendment-no-5-regulations-2014/regulation-1",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-amendment-no-5-regulations-2014/regulation-1.json",
  "legislation": "ukdsi/2014/9780111121535",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-amendment-no-5-regulations-2014",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2014.\n(2) These Regulations come into force on the day after the day on which they are made, and have effect for the tax year 2014-15 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111121535/regulation/1",
    "retrieved_at": "2026-10-30T15:12:13.167051+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."
}