{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/600",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 1(2)",
  "text": "In regulation 1(2) (interpretation) insert at the appropriate places—\n“HMRC” means Her Majesty's Revenue and Customs; and\n“tribunal” means the First-tier tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "See Chapter 2 of Part 1 of the Tribunals, Courts and Enforcement Act 2007 (c. 15)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/600/regulation/3",
    "retrieved_at": "2026-10-29T03:15:27.727833+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."
}