{
  "url": "https://openlegislation.uk/pensions-act-2014/schedule-15/paragraph-13",
  "json_url": "https://openlegislation.uk/pensions-act-2014/schedule-15/paragraph-13.json",
  "legislation": "ukpga/2014/19",
  "legislation_title": "Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/pensions-act-2014",
  "path": "schedule/15/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 162 of the Social Security Administration Act 1992 (destination of contributions) is amended as follows.\n(2) In subsection (5)(e), after “those contributions;” insert—\n“(ea) in the case of Class 3A contributions, 15.5 per cent of the amount estimated to be the total of those contributions;”.\n(3) In subsection (8)(c), for “or (e)” substitute “ , (e) or (ea) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 15 para. 13 in force at 12.10.2015 by S.I. 2015/1475, art. 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/19/schedule/15/paragraph/13",
    "retrieved_at": "2026-10-29T09:07:37.828516+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."
}