{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998/regulation-3.json",
  "legislation": "uksi/1998/1728",
  "legislation_title": "The Social Security (Categorisation of Earners) Amendment Regulations 1998",
  "legislation_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of Schedule 1 to the principal Regulations",
  "text": "In Part I of Schedule 1 to the principal Regulations (earners treated as employed earners)—\n(a) in sub-paragraph (b) of paragraph 2 in Column (B) the words from “actor” to “other” shall be omitted;\n(b) after paragraph 5 there shall be added the following entries in Columns (A) and (B) respectively—\n“\n5A Employment as an entertainer, not being employment under a contract of service or in an office with emoluments chargeable to income tax under Schedule E.\n5A Any person in employment described in paragraph 5A in column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of salary.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1728/regulation/3",
    "retrieved_at": "2026-10-29T11:25:13.010110+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."
}