{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1998/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of Schedule 3 to the principal Regulations",
  "text": "In Schedule 3 to the principal Regulations (employments in respect of which persons are treated as secondary Class 1 contributors) after paragraph 9 there shall be added the following entries in Columns (A) and (B) respectively:—\n“\n10 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) except where the earner is a person to whom paragraph 5A in column (B) of Schedule 1 to these Regulations applies.\n10 The person who has engaged the entertainer under a contract for services for the provision of the entertainment which constitutes that employment.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 9 was added by S.I. 1994/726."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1728/regulation/4",
    "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."
}