{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/2003",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "(1) Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.\n(2) In paragraph 5A after sub-paragraph (c) add—\n“(d) section 319 (mobile telephones).”.\n(3) In paragraph 5B after sub-paragraph (e) add—\n“(f) section 320A (eye tests and special corrective appliances);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraphs 5, 5A and 5B were substituted for paragraphs 5 and 6 by the Social Security (Contributions) (Amendment No.7) Regulations 2003 (S.I. 2003/2958)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 319 (mobile telephones) of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) was substituted for section 319 (employment income: exemption for mobile telephones) by section 60 of the Finance Act 2006 c. 25."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 320A (eye tests and special corrective appliances) of ITEPA was inserted by section 62 of the Finance Act 2006 c. 25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2003/regulation/2",
    "retrieved_at": "2026-10-29T04:24:46.204368+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."
}