{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-9.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "Under Step 1 in section 218(1) (exclusion of lower-paid employments from benefits code: calculation of earnings rate for tax year)—\n(a) omit the “and” after paragraphs (c) and (d), and\n(b) after paragraph (e) insert\n“, and\n(f) the total amount which counts as employment income in respect of the employment for the year under Chapter 2 of Part 7A.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/9",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}