{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2006/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2006/note.json",
  "legislation": "uksi/2006/883",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).\nRegulation 1 provides for the citation and commencement of these Regulations.\nRegulation 2 amends paragraph 7(3) of Part 5 of Schedule 3 to the 2001 Regulations by increasing the maximum value of E from £50 to £55. The effect is to increase the maximum value of childcare vouchers which may be disregarded in computing an earner’s earnings for the purposes of Class 1 National Insurance contributions.\nThese Regulations do not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/883/note",
    "retrieved_at": "2026-10-29T04:33:14.786437+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."
}