{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2004/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2004/regulation-7.json",
  "legislation": "uksi/2004/2096",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2004",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "In Part 2 of Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)—\n(a) in paragraph 6(3) for “share option gains” substitute “relevant employment income”;\n(b) for paragraph 8 and the heading preceding it substitute—\n“Records where liability transferred from secondary contributor to employed earner: relevant employment income\n8. Where an election has been made for the purposes of paragraph 3B(1) of Schedule 1 to the Act (elections about transfer of liability for secondary contributions in respect of relevant employment income), the secondary contributor shall maintain records containing—\n(a) a copy of any such election;\n(b) a copy of the notice of approval issued by the Inland Revenue under paragraph 3B(1)(b) of that Schedule;\n(c) the name and address of the secondary contributor who has entered into the election;\n(d) the name of the employed earner; and\n(e) the national insurance number allocated to the employed earner.”;\n(c) in paragraph 21(1)(a) for “a gain” to the end substitute “relevant employment income; and”; and\n(d) for the heading preceding paragraph 23 substitute—\n“Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.”; and\n(e) in paragraph 23(1)(a) for “a gain” to the end substitute “relevant employment income; and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The heading of Schedule 4 was substituted by regulation 29 of S.I. 2004/770."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 23 of Schedule 4 was amended by regulation 14(3) of S.I. 2003/2085."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2096/regulation/7",
    "retrieved_at": "2026-10-29T05:20:21.461486+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."
}