{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001/regulation-4.json",
  "legislation": "uksi/2001/596",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the principal Regulations",
  "text": "In regulation 1(2) (interpretation) after the definition of “British ship” insert—\n““cash voucher” has the meaning given to it in section 143 of the Income and Corporation Taxes Act 1988 (cash vouchers taxable under PAYE);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 143 was amended by section 89(8) to (11) of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/596/regulation/4",
    "retrieved_at": "2026-10-29T08:00:54.414501+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."
}