{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2003/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2003/note.json",
  "legislation": "uksi/2003/964",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”).\nRegulation 1 provides for the citation and commencement of these Regulations.\nRegulation 2 provides a definition of “the principal Regulations”.\nRegulation 3 introduces the amendments to the principal Regulations.\nRegulation 4 amends regulation 120 of the principal Regulations to make it clear that an earnings period during a voyage period by a mariner will not be treated as coming to an end because of a change in either the main primary percentage or the additional primary percentage (introduced by the National Insurance Contributions Act 2002 (c. 19)).\nRegulations 5 to 9 make amendments to Case D of Part 9 of the principal Regulations (married women and widows) to make it clear that an election originally made under the Social Security (Contributions) Regulations 1975 (S.I. 1975/492) has effect on and after 6th April 2003 only in respect of primary Class 1 contributions otherwise payable at the main primary percentage prescribed under section 8(2)(a) of the Social Security Contributions and Benefits Act 1992. The new regulation 131 of the principal Regulations, substituted by regulation 6 of these Regulations increases the married women’s reduced rate contribution from 3.85 per cent. to 4.85 per cent.\nRegulations 10 and 11 make drafting corrections to regulations 139 and 156 of the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/964/note",
    "retrieved_at": "2026-10-29T06:26:45.160242+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."
}