{
  "url": "https://openlegislation.uk/draft-social-security-contributions-consequential-provisions-regulations-2007/regulation-7",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-consequential-provisions-regulations-2007/regulation-7.json",
  "legislation": "ukdsi/2007/9780110758336",
  "legislation_title": "The Social Security Contributions (Consequential Provisions) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-consequential-provisions-regulations-2007",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In regulation 90N (mandatory use of electronic communications) at the end add—\n“(4) This regulation does not apply to a return in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110758336/regulation/7",
    "retrieved_at": "2026-10-30T15:18:20.016192+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."
}