{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1997/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1997/regulation-2.json",
  "legislation": "uksi/1997/1045",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 4) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1997",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 1979",
  "text": "In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded) after sub-paragraph (z), add—\n“(za) a payment of, or contribution towards, expenditure incurred on providing work-related training which by virtue of sections 200B, 200C and 200D of the Income and Corporation Taxes Act 1988 (work-related training) is not to be taken as an emolument of the office or employment.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1979/591; the relevant amending instruments are S.I. 1996/700 and 1997/820."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1045/regulation/2",
    "retrieved_at": "2026-10-29T12:09:57.822550+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."
}