{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1995/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1995/note.json",
  "legislation": "uksi/1995/730",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1995",
  "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 revokes regulation 70, which prevented interest being paid when Class 4 contributions were refunded to a contributor more than a year after the end of the tax year in respect of which they had been paid.\nRegulation 3 amends Regulations 26A, 27A and 27B in Schedule 1 to the principal Regulations. In Regulation 26A, the average monthly total amount of PAYE tax and Class 1 contributions due to the Collector of Taxes and on the basis of which an employer can pay Class 1 contributions quarterly, is increased from £450 to £600. In Regulation 27A(1) and 27B(1) the requirement is removed that the Collector of Taxes first makes a demand for the earnings–related or the Class 1A contributions respectively due to be paid by the employer before issuing notice of the specified amount to the employer. In Regulation 27A(2) and 27B(2) the requirement is removed that the specified amount should be certified by the Collector of Taxes as an unpaid amount of contributions.\nThese Regulations impose no costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/730/note",
    "retrieved_at": "2026-10-29T13:13:14.346536+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."
}