{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2013/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2013/regulation-4.json",
  "legislation": "uksi/2013/2301",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2013",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In paragraph 21EA (failure to make a return under paragraph 21A or 21D)—\n(a) in sub-paragraph (3) omit “before 20th May following the tax year in question”; and\n(b) in sub-paragraph (6)—\n(i) at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and\n(ii) for “a return under sub-paragraph (3)” substitute “that return”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 21EA was inserted by S.I. 2013/622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2301/regulation/4",
    "retrieved_at": "2026-10-29T00:41:38.966519+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."
}