{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/1009",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 12C insert—\n“HM Forces’ Accommodation Allowance\n12D. A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 1. Section 297D was inserted by section 8 of the Finance Act 2018 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1009/regulation/2",
    "retrieved_at": "2026-10-28T22:39:49.375472+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."
}