{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1994/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1994/note.json",
  "legislation": "uksi/1994/2194",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).\nRegulation 2 amends regulation 18 of the principal Regulations so that where a payment of earnings is made by conferring a beneficial interest in gemstones, certain alcoholic liquors or vouchers for those and certain other assets, the amount of the payment is to be established by reference to the cost of the asset in question.\nRegulation 3 amends Schedule 1A to the principal Regulations. (This Schedule lists certain assets which are not excluded from the computation of a person’s earnings.) Four further paragraphs are inserted; paragraph 9ZA refers to certain alcoholic liquors, paragraph 9ZB to gemstones and paragraphs 17 and 18 define these terms.\nThese Regulations do not impose any additional administrative costs on business but the effect will be to require the payment of secondary (employers') Class 1 national insurance contributions which had not previously been due on certain payments of earnings, where those payments of earnings are made by means of assets now covered by these Regulations.\nAn assessment of the cost to business of applying these Regulations has been placed in the Libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1—11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2194/note",
    "retrieved_at": "2026-10-29T13:27:12.632254+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."
}