{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005.json",
  "id": "uksi/2005/728",
  "title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2005",
  "short_title": "Social Security (Contributions) 2005",
  "long_title": "These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the 2001 Regulations”). The effect is to secure parity of treatment, for income tax and national insurance purposes, of payments made by employers secondary contributors to employees in respect of the employees' attendance for long-term training at recognised educational establishments. Such payments are not subjected to income tax by virtue of Inland Revenue Statement of Practice 4/86, a revised version which was published on 16th March 2005.",
  "citation": "S.I. 2005/728",
  "type": "uksi",
  "year": "2005",
  "number": "728",
  "version": "current",
  "date": "2005-03-16",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/introduction",
      "extent": null,
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-1",
      "extent": null,
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    },
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-2",
      "extent": null,
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      "parent": null
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    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of regulation 40",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-3",
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    },
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      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of Part 7 of Schedule 3",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-4",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/signature",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/note",
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    }
  ],
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  "pdfs": [
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      "title": "Printed copy",
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/pdf/uksi_20050728_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/728/pdfs/uksi_20050728_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/728/pdfs/uksiem_20050728_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/3",
        "section/10"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
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        "section/10"
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    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/changes.json",
  "changes_made_by": 2,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/728",
    "retrieved_at": "2026-10-29T05:03:34.068389+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."
}