{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1994/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1994/note.json",
  "legislation": "uksi/1994/2299",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 4) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1994",
  "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.\nRegulation 3 of Schedule 1 to the above regulations is amended so that paragraphs (1) and (2) of that Regulation apply only where a direction is given by the Commissioners of Inland Revenue under section 203E of the Income and Corporation Taxes Act 1988 (c. 1). In such circumstances, where anyone works for a person who is not his immediate employer, that person is responsible for the payment of Class 1 contributions in respect of such a worker, although the worker is not an employee of his.\nThese Regulations do not impose any costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2299/note",
    "retrieved_at": "2026-10-29T13:26:43.336400+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."
}