{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 19 of the principal Regulations",
  "text": "(1) Paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded) shall be amended in accordance with the following provisions of this regulation.\n(2) In sub-paragraphs (w) and (x) for “pilot”, substitute “(including a pilot)”.\n(3) After sub-paragraph (y), add—\n“(z) a payment by way of an allowance—\n(i) which by virtue of section 319 of the Income and Corporation Taxes Act 1988 (Crown Servants: foreign service allowance) is not regarded as income for any income tax purpose; or\n(ii) made to any person in the service of the Commonwealth War Graves Commission or the British Council with a view to compensating him for the extra cost of having to live outside the United Kingdom in order to perform his duties.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The relevant amending instrument is S.I. 1996/700."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/820/regulation/2",
    "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."
}