{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-27",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": null,
  "text": "In paragraph 22(1) and (2) of Schedule 4 (return by employer at end of year)—\n(a) at the end of sub-paragraph (daa) insert “ and ”;\n(b) for “; and” in sub-paragraph (db) substitute a full stop; and\n(c) omit sub-paragraph (e).",
  "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/27",
    "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."
}