{
  "url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/regulation-3",
  "json_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973/regulation-3.json",
  "legislation": "uksi/1973/548",
  "legislation_title": "The National Insurance (Graduated Contributions) Amendment Regulations 1973",
  "legislation_url": "https://openlegislation.uk/national-insurance-graduated-contributions-amendment-regulations-1973",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments of the National Insurance (Collection of Graduated Contributions) Regulations 1970",
  "text": "(1) The National Insurance (Collection of Graduated Contributions) Regulations 1970 , as amended, shall be further amended in accordance with the following provisions of this regulation.\n(2) In the definition of “emoluments” in regulation 2(1) of Schedule 1 after the words “(other than pensions)” there shall be inserted the words “and so much of any other income as, for the purposes of graduated contributions, constitutes remuneration within the meaning of the Act”.\n(3) In regulation 13(6) of the said Schedule 1—\n(a) sub-paragraph (b) (recording of the gross amount of the emoluments) shall cease to have effect, and\n(b) after the word “payment;” in sub-paragraph (a) there shall be inserted the word “and”.\n(4) In regulation 29(1) of the said Schedule 1 (return by employer at end of year) for the words “and showing the total amount of graduated contributions deductible from the emoluments paid by him to the employee during the year” there shall be substituted the words “and showing the total amount of the emoluments paid by the employer to the employee during the year and of the graduated contributions deductible from those emoluments.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "There is no amendment which relates expressly to the subject matter of these regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/548/regulation/3",
    "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."
}