{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-1/paragraph-24",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-1/paragraph-24.json",
  "legislation": "ukpga/2015/5",
  "legislation_title": "National Insurance Contributions Act 2015",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2015",
  "path": "schedule/1/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In section 4 (recovery of contributions where income tax recovery provisions not applicable)—\n(a) in paragraph (a), for “, Class 1B and Class 2” substitute “ and Class 1B ”;\n(b) after paragraph (a) insert—\n“(aa) those Class 2 contributions in relation to which—\n(i) the regulations mentioned in paragraph (a), and\n(ii) Part 6 of the Taxes Management Act 1970 (collection and recovery),\ndo not apply,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/24",
    "retrieved_at": "2026-10-29T09:07:10.288622+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."
}