{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1994/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1994/note.json",
  "legislation": "uksi/1994/1553",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 2) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThese Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).\nRegulation 2 amends regulation 25 of the principal Regulations so that where a person has earnings from employed earner’s employment and those earnings are shown as a receipt of the business in the accounts of the business, they will be disregarded when establishing the person;s net earnings from self-employment for the purposes of a certificate of exception from Class 2 liability by reason of small earnings.\nRegulation 3 amends regulation 38 of the prncipal Regulations so that as long as a woman pays contributions before the beginning of her period for maternity allowance, those contributions will be treated as paid for the purposes of entitlement to that allowance although they may have been paid after the date on which they were due.\nRegulation 4 amends Part I of Schedule 3 to the principal Regulations by providing that the Royal Irish Regiment, to the extent that its members are not in the regular military forces, is included in Her Majesty’s forces for social security purposes.\nThese regulations impose no costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1553/note",
    "retrieved_at": "2026-10-29T13:31:24.249281+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."
}