{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1998/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1998/regulation-7.json",
  "legislation": "uksi/1998/2211",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1998",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Insertion of regulation 22H into the principal Regulations",
  "text": "After regulation 22G of the principal Regulations (exception from liability to pay Class 1A contributions in respect of cars made available to disabled employed earners for business and home to work travel only), insert–\n“Calculation of Class 1A contributions\n22H A Class 1A contribution calculated in accordance with the provisions of section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions) shall be calculated to the nearest £0.01 and any amount of £0.005 or less shall be disregarded.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 22G was inserted by regulation 2 of S.I. 1992/667."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 10 was amended by regulation 4 of S.I. 1994/667 and section 52 of the Social Security Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2211/regulation/7",
    "retrieved_at": "2026-10-29T11:19:10.371362+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."
}