{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-19",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": null,
  "text": "In regulation 80 (return by employer)—\n(a) for paragraph (3) substitute—\n“(3) The declaration must be —\n(a) signed by the employer; or,\n(b) where the employer is a body corporate, signed either by the secretary or by a director.”; and\n(b) after paragraph (3) insert—\n“(3A) Where the return referred to in this regulation is rendered as mentioned in paragraph (1A)(b) the declaration must, instead of being signed, be authenticated by or on behalf of the employer in such a manner as may be approved by HMRC.”.",
  "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/19",
    "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."
}