{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/636",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of paragraph 15 of Schedule 4",
  "text": "(1) In sub-paragraph (1) of paragraph 15 of Schedule 4 (specified amount of earnings-related contributions payable by the employer)—\n(a) for each iteration of “the Inland Revenue” substitute “HMRC”;\n(b) after the words “upon consideration of the employer’s record of past payments” insert “whether of earnings-related contributions or of combined amounts,”;\n(c) after the words “specify the amount of earnings-related contributions” insert “or of a combined amount”.\n(2) After sub-paragraph (1) insert—\n“(1A) For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—\n(a) tax due under the PAYE Regulations;\n(b) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005;\n(c) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.”.\n(3) In sub-pararaph (2)—\n(a) after the words “the specified amount” omit the words “of earnings-related contributions”;\n(b) in paragraph (a) after the words “earnings-related contributions” insert “or as including an amount of earnings-related contributions”; and\n(c) in paragraph (b) for “the Inland Revenue” substitute “HMRC”.\n(4) In sub-paragraph (3) for each iteration of “the Inland Revenue” substitute “HMRC”.\n(5) In sub-paragraph (4) for “the Inland Revenue “ substitute “HMRC”.\n(6) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.\n(7) In sub-paragraph (6) for each iteration of “the Inland Revenue” substitute “HMRC”.\n(8) In sub-paragraph (7)—\n(a) for each iteration of “the Inland Revenue” substitute “HMRC”;\n(b) after the words “satisfy the Inland Revenue, that the payment”, omit the words “of earnings-related contributions”; and\n(c) after the words “specified in the notice is”, insert “or includes”.\n(9) In sub-paragraph (8)—\n(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and\n(b) after the words “certified by the Inland Revenue under it” insert “whether separately or as part of a combined amount”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 15 was amended by S.I. 2004/770."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “HMRC” in paragraph 1(2) of Schedule 4, meaning Her Majesty’s Revenue and Customs, was inserted by S.I. 2007/1056."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2005/2045."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2000/944. Regulation 39 was amended by S.I. 2004/1175."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/636/regulation/4",
    "retrieved_at": "2026-10-29T03:34:35.631001+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."
}