{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-10",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-10.json",
  "legislation": "uksi/2012/821",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Specified amount of earnings-related contributions payable by the employer",
  "text": "In paragraph 15 of Schedule 4 (specified amount of earnings-related contributions payable by the employer), after paragraph (1A) insert—\n“(1B) In arriving at an amount under paragraph (1), HMRC may also take into account any returns made by the employer under this Schedule in the tax period in question or earlier tax periods.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/821/regulation/10",
    "retrieved_at": "2026-10-29T01:36:49.158612+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."
}