{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2016/regulation-5.json",
  "legislation": "uksi/2016/1067",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2016",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In paragraph 6 of Part 5 to Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), after sub-paragraph (d), insert—\n“(da) section 323A (trivial benefits provided by employers)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 323A was inserted into ITEPA by section 13 of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1067/regulation/5",
    "retrieved_at": "2026-10-28T23:18:30.533354+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."
}