{
  "url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992/section-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992/section-4.json",
  "legislation": "ukpga/1991/42",
  "legislation_title": "Social Security (Contributions) Act 1991 (repealed 1.7.1992)",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-act-1991-repealed-171992",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "National health service allocation.",
  "text": "In section 134 of the 1975 Act (national health service allocation from contributions)—\n(a) the following paragraph shall be inserted after subsection (4)(b)—\n“(bb) in the case of Class 1A contributions, 0.9 per cent. of the amount estimated to be the aggregate of the cash equivalents of the benefits of the cars and car fuel used in calculating those contributions;”; and\n(b) the following paragraph shall be inserted after subsection (4B)(a)—\n“(aa) 0.1 per cent. of the relevant aggregate, in the case of paragraph (bb);”.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/42/section/4",
    "retrieved_at": "2026-10-29T09:37:06.027449+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."
}