{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1996/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1996/regulation-4.json",
  "legislation": "uksi/1996/700",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1996",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 19B of the principal Regulations",
  "text": "In paragraph (5)(a) of regulation 19B of the principal Regulations (payments to directors which are to be disregarded), for the words “‘‘company'' is deemed to include a building society within the meaning of the Building Societies Act 1986” there shall be substituted the words “‘‘company'' has the meaning given by section 832(1) and (2) of the Income and Corporation Taxes Act 1988 (interpretation of the Tax Acts)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 19B was inserted by S.I. 1987/2111 and amended by S.I. 1991/640."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/700/regulation/4",
    "retrieved_at": "2026-10-29T12:48:38.298560+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."
}