{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2000/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2000/regulation-3.json",
  "legislation": "uksi/2000/761",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2000",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 19",
  "text": "In regulation 19(1) (payments to be disregarded) after sub-paragraph (zt) there shall be added the following sub-paragraph—\n“(zu) a payment of, or contribution towards, any fee, contribution or annual subscription which, under section 201(1) of the Income and Corporation Taxes Act 1988 (fees and subscriptions to professional bodies, learned societies etc.), is deductible from the emoluments of any office or employment.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (zt) was added by S.I. 2000/723, regulation 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/761/regulation/3",
    "retrieved_at": "2026-10-29T09:17:32.178438+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."
}