{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/827",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 2) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of Schedule 1 to the principal Regulations",
  "text": "In Regulation 26A(3) of Schedule 1 to the principal Regulations (which specifies the average monthly total amount of tax and earnings-related contributions by reference to which an employer can choose to pay contributions quarterly) for “£600”, substitute “£1,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 26A was inserted by regulation 2(3) of S.I. 1991/1632 and paragraph (3) was amended by regulation 7 of S.I. 1992/1440 and regulation 3(2) of S.I. 1995/730."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Schedule 1 contains (with extensions and modifications) provisions formerly contained in the Income Tax (Employments) Regulations 1973 (S.I. 1973/334) as they applied to earnings-related contributions under the Social Security Act 1975 (c. 14) and subsequently to Class 1A Contributions under the Social Security Contributions and Benefits Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/827/regulation/2",
    "retrieved_at": "2026-10-29T10:54:57.860894+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."
}