{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2003/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2003/regulation-2.json",
  "legislation": "uksi/2003/1337",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2003",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the principal Regulations",
  "text": "(1) Amend paragraph 7 of Schedule 4 as follows.\n(2) In sub-paragraph (3) for “the same year” substitute “the same year and, where the case falls within paragraph (b), during the following year”.\n(3) At the end of sub-paragraph (5) add—\n“This is subject to the following qualification.”.\n(4) After sub-paragraph (5) insert—\n“(5A) Where a payment—\n(a) falls within sub-paragraph (4)(e),\n(b) comprises a beneficial interest in shares, or\n(c) is treated as earnings within the meaning of Part 7 of the Income Tax (Earnings and Pensions) Act 2003,\nsub-paragraph (5B) applies.\n(5B) If this sub-paragraph applies—\n(a) sub-paragraph (5)(a) shall have effect as if “, but not in excess of,” were omitted; and\n(b) sub-paragraph (8) shall have effect as if at the end there were added “or the following year””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (3) was substituted by regulation 7(3) of S.I. 2002/2929."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sub-paragraph (5) was amended by regulation 7(5) of S.I. 2002/2929."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sub-paragraph (4)(e) was inserted by regulation 7(4) of S.I. 2002/2929."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Sub-paragraph (8) was substituted by regulation 7(7) of S.I. 2002/2929."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1337/regulation/2",
    "retrieved_at": "2026-10-29T06:23:54.561072+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."
}