{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2020/regulation-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2020/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "In Schedule 4A, after paragraph 12D, insert—\n“12E. The amount of Class 1A contributions payable in respect of any sporting testimonial payments.\n12F. The amount of Class 1A contributions payable in respect of any termination awards.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 12D was inserted by S.I. 2013/622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/300/regulation/8",
    "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."
}