{
  "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973",
  "json_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973.json",
  "id": "uksi/1973/548",
  "title": "The National Insurance (Graduated Contributions) Amendment Regulations 1973",
  "short_title": "National Insurance (Graduated Contributions) 1973",
  "long_title": "Regulation 2(1) of these Regulations amends regulation 10(1) of the National Insurance (Assessment of Graduated Contributions) Regulations 1967 by adding a provisions which precludes the disregarding for the purposes of graduated contributions of sums deducted from a person's pay on account of expenses or other outgoings, in respect of which relief from income tax is allowable by way of deduction from emoluments.",
  "citation": "S.I. 1973/548",
  "type": "uksi",
  "year": "1973",
  "number": "548",
  "version": "current",
  "date": "1973-03-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of regulation 10 of the National Insurance (Assessment of Graduated Contributions) Regulations 1967",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments of the National Insurance (Collection of Graduated Contributions) Regulations 1970",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1973-04-03",
      "size": null,
      "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/pdf/uksi_19730548_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1973/548/pdfs/uksi_19730548_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/1973/1013",
      "affecting_title": "The National Insurance (Assessment of Graduated Contributions) Regulations 1973",
      "affecting_provisions": null
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/548",
    "retrieved_at": "2026-10-29T22:12:15.722439+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."
}