{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2005/regulation-4.json",
  "legislation": "uksi/2005/778",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "At the end of regulation 8 (earnings periods for directors) add—\n“(7) If a full gender recognition certificate is issued under the Gender Recognition Act 2004 to a person aged at least 60 but not more than 64—\n(a) whose gender before its issue was female; and\n(b) whose acquired gender is male;\nthe periods in the year of issue respectively falling before and after its issue shall be treated, for the purpose of computing liability for primary Class 1 contributions, as separate earnings periods.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/778/regulation/4",
    "retrieved_at": "2026-10-29T05:02:30.970396+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."
}