{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1999/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1999/note.json",
  "legislation": "uksi/1999/1965",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1999",
  "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, S.I. 1979 No. 591 (“the principal Regulations”).\nRegulation 2 substitutes a new Regulation 28D in Schedule 1 to the principal Regulations. It removes the remission of interest where a question has been referred to the Secretary of State for determination under section 17 of the Social Security Administration Act 1992 (c. 5), or an appeal on a point of law arising in connection with such a determination under section 18 has not been determined or finally disposed of as the case may be. It provides for its remission in respect of an earnings-related contribution, a Class 1A contribution and a Class 1B contribution where liability to pay interest arises as a result of an official error.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1965/note",
    "retrieved_at": "2026-10-29T10:17:50.348948+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."
}