{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1994/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 18 of the principal Regulations",
  "text": "In regulation 18 of the principal Regulations (calculation of earnings)—\n(a) in paragraph (2) for the words “paragraph (4) or (6)” there shall be substituted the words “paragraph (4), (6) or (8)”;\n(b) after paragraph (7) there shall be added the following paragraph—\n“(8) The amount of earnings which is comprised in any payment by way of the conferment of a beneficial interest in any asset falling within paragraph 9ZA, 9ZB or 9B of Schedule 1A to these Regulations and which falls to be taken into account in the computation of a person’s earnings shall, for the purposes of earnings-related contributions, be calculated or estimated on the basis of the cost of the asset in question.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The relevant amending instruments are S.I. 1991/2505 and 1993/2925."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2194/regulation/2",
    "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."
}