{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1997/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of Schedule 1",
  "text": "In regulation 26D(5)(b) of Schedule 1 (payment of Class 1A contributions on succession to, or cessation of, business) for “6th April or 6th May”, substitute “6th April, 6th May or 6th June”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 26D was inserted by regulation 9 of S.I. 1992/1440."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/820/regulation/3",
    "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."
}