{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-18",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-18.json",
  "legislation": "uksi/2016/352",
  "legislation_title": "The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": null,
  "text": "In Schedule 4 (provisions derived from the Income Tax Acts etc)—\n(a) in paragraph 7 (calculation of deduction)—\n(i) omit sub-paragraph (4)(c) and the “or” which follows it; and\n(ii) in sub-paragraph (13)(b)—\n(aa) in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;\n(bb) omit sub-paragraph (iiia); and\n(cc) omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;\n(b) in paragraph 9(1) (certificate of contributions paid)—\n(i) in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;\n(ii) in sub-paragraph (c)—\n(aa) for “upper accrual point” substitute “current upper earnings limit”; and\n(bb) omit the words from “, other than earnings from non-contracted out employment” to the end; and\n(iii) omit sub-paragraph (ca);\n(c) in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);\n(d) in paragraph 22 (return by employer at end of year)—\n(i) in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;\n(ii) omit sub-paragraph (2)(c); and\n(iii) in sub-paragraph (2B)—\n(aa) in sub-paragraph (e), for “;” substitute “.”; and\n(bb) omit sub-paragraph (f); and\n(e) in paragraph 24(2) (special return by employer at end of voyage period)—\n(i) in sub-paragraph (e), at the end insert “and”;\n(ii) for sub-paragraph (f) substitute—\n“(f) the total amount of any earnings in respect of which primary Class 1 contributions were payable.”;\n(iii) omit sub-paragraph (g).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/352/regulation/18",
    "retrieved_at": "2026-10-28T23:25:36.965382+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."
}