{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/325",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 15 insert—\n“The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme\n16. (1) The qualifying amount of a tax redress payment.\n(2) For the purposes of this paragraph—\n(a) “qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025;\n(b) “tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004; relevant amending instruments are S.I. 2006/576, 2015/543, 2017/307, 2023/823, 1172."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2025/52."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2024 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/325/regulation/2",
    "retrieved_at": "2026-10-28T21:18:49.411795+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."
}