{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2008/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2008/note.json",
  "legislation": "uksi/2008/1431",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004), Schedule 3 of which allows certain payments to be disregarded in the computation of earnings for the purpose of establishing liability for earnings-related national insurance contributions. These Regulations provide such a disregard in Great Britain in respect of any Up-Front Childcare Fund payment.\nA full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1431/note",
    "retrieved_at": "2026-10-29T03:30:22.889380+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."
}