{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2020/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2020/regulation-4.json",
  "legislation": "uksi/2020/300",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2020",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "Regulation 40B (exception from liability to pay Class 1A contributions in respect of sporting testimonial payments) is revoked but will continue to have effect in relation to sporting testimonials (within the meaning inserted by regulation 3(c)) which were announced before 6th April 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 40B was inserted by S.I. 2017/307 and amended by S.I. 2018/120."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/300/regulation/4",
    "retrieved_at": "2026-10-28T22:32:13.466191+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."
}