{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-northern-ireland-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-northern-ireland-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/346",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-northern-ireland-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulations 19 and 25 of the principal Regulations",
  "text": "(1) Regulation 25 (earnings for the purposes of certificates of exception) shall be amended as follows.\n(2) In paragraph (2) for sub-paragraph (b) there shall be substituted the following sub-paragraph—\n“(b) in calculating those net earnings—\n(i) where the applicant also has earnings from employed earner’s employment in the same year which are shown in the accounts of his business as a receipt of that business, or\n(ii) where the applicant, as a participant in the scheme arranged under section 1 of the Employment and Training Act (Northern Ireland) 1950 and known as “New Deal 50plus”, has received payments of an employment credit, or a training grant, under that scheme,\nthose earnings or payments shall be disregarded.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (2) was substituted by regulation 2 of S.R. 1994 No. 219."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/346/regulation/4",
    "retrieved_at": "2026-10-29T09:20:49.153714+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."
}