{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/note.json",
  "legislation": "uksi/1997/820",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997",
  "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 19(1) of the principal Regulations (payments to be disregarded). It widens the disregard in respect of Jobmatch Schemes to cover the permanent Scheme as well as pilots (regulation 19(1)(w) and (x)) and adds a new disregard in respect of allowances which are not taxable income by virtue of section 319 of the Income and Corporation Taxes Act 1988, and similar allowances paid to those in the service of the Commonwealth War Graves Commission and the British Council.\nRegulation 3 amends regulation 26D of Schedule 1 to the principal Regulations to provide new time limits for the payment, by a former employer, of Class 1A contributions upon the succession to, or cessation of, a business.\nThese Regulations do not impose any 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/1997/820/note",
    "retrieved_at": "2026-10-29T12:20:47.972465+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."
}