{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1988/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1988/note.json",
  "legislation": "uksi/1988/992",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 4) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”) and are made in consequence of sections 1 and 7 of the Social Security Act 1986 (“the 1986 Act”). As they are made before the end of a period of 12 months from the coming into force of the provisions in consequence of which they are made, they are exempted by section 61(5)(b) of the 1986 Act from the requirement under section 10(1) of the Social Security Act 1980 (c. 30) to refer proposals to the Social Security Advisory Committee and are made without reference to that Committee.\nRegulation 2 amends regulation 19 of the principal Regulations to provide that payments made by an employer under personal pension arrangements which have been made by his employee and approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 shall be excluded from the computation of that employee’s earnings for the purposes of earnings-related contributions.\nRegulation 3 amends regulation 32 of the principal Regulations to provide for a different order of priority for the return of overpaid contributions where the Secretary of State has been given notice under section 1(9) of the 1986 Act.\nRegulation 4 amends regulation 35 of the principal Regulations to require the Secretary of State to deduct from overpaid earnings-related contributions, before they are repaid, the amount of any minimum contributions paid by the Secretary of State under section 1 of the 1986 Act and the amount of any payment made by the Secretary of State under section 7 of the 1986 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/992/note",
    "retrieved_at": "2026-10-29T16:05:39.648382+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."
}