{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005/regulation-3.json",
  "legislation": "uksi/2005/728",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 40",
  "text": "(1) Amend regulation 40 (prescribed general earnings in respect of which Class 1A contributions are not payable) as follows.\n(2) In paragraph (2), after sub-paragraph (a) insert—\n“(ab) in Part 7, paragraph 12;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 40 has been amended. The relevant amending instruments are S.I. 2001/2412, 2003/2085 and 2004/770."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/728/regulation/3",
    "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."
}