{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of paragraph 16 of Schedule 4",
  "text": "(1) In sub-paragraph (1) of paragraph 16 of Schedule 4 (recovery of earnings-related contributions or Class 1B contributions)—\n(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and\n(b) in paragraph (a) after the words “he is treated as liable to the Inland Revenue” insert “whether separately or as part of a combined amount”.\n(2) In sub-paragraph (2) for the words “amount of tax” substitute “other component of a combined amount”.\n(3) In sub-paragraph (3) —\n(a) in paragraph (d) for the first occurrence of the word “tax” substitute “other component of a combined amount”;\n(b) at the end of paragraph (3) for the word “tax” substitute “other component of a combined amount”; and\n(c) for “the Inland Revenue” substitute “HMRC”.\n(4) In sub-paragraph (4)—\n(a) for the word “tax” substitute “other component of the combined amount”; and\n(b) for “the Inland Revenue” substitute “HMRC”.\n(5) In sub-paragraph (5)—\n(a) at the end of paragraph (b) omit the word “or”.\n(b) after paragraph (c ) add—\n“(d) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or\n(e) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.”.\n(6) After sub-paragraph (5) add—\n“(6) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 16 was amended by S.I. 2004/770"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/636/regulation/5",
    "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."
}