{
  "url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-7",
  "json_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014/regulation-7.json",
  "legislation": "ukdsi/2014/9780111121658",
  "legislation_title": "The Social Security Contributions (Limited Liability Partnership) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-social-security-contributions-limited-liability-partnership-regulations-2014",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Consequential amendments to the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000",
  "text": "(1) The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 are amended as follows.\n(2) In regulation 7(1) (worker’s attributable earnings - calculation)—\n(a) in “Step One” after “arrangements” insert “but excluding amounts on which Class 1 or Class 1A contributions are payable by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014”; and\n(b) in “Step Seven” in sub-paragraph (a) after “Three” insert “and payments within paragraph 25 of Part 10 of Schedule 3 to the Contributions Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/728. Regulation 7(1) was amended by regulation 4 of S.I. 2002/705, regulation 6 of S.I. 2003/2080, regulation 35(1) and (6) of S.I. 2004/770 and regulation 6 of S.I. 2005/3132."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2014/"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 25 was inserted into S.I. 2001/1004 by regulation 5(3) of S.I. 2014/"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "“the Contributions Regulations” are defined in regulation 2(1) of S.I. 2000/728."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111121658/regulation/7",
    "retrieved_at": "2026-10-30T15:12:07.711827+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."
}