{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/923",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Social Security (Contributions) Regulations 2001",
  "text": "(1) Schedule 3 (payments to be disregarded etc…) to the Social Security (Contributions) Regulations 2001 is amended as follows.\n(2) In Part 7 (payments in respect of training and similar courses), after paragraph 12 (payments made by employers to earners in full-time attendance at universities &c), insert—\n“Payments exempted from income tax under section 254A of ITEPA 2003\n13. A care leaver’s apprenticeship bursary payment which is exempted from income tax under section 254A of ITEPA 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 12 was inserted by regulations 2 and 4 of S.I. 2005/728 with effect from 6 April 2005. The insertion has effect in relation to payments of earnings made in respect of the academic year beginning on 1 September 2005 and subsequent academic years: see regulation 1 of S.I. 2005/728. Paragraph 12 was also amended by S.I. 2007/2401."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 254A of ITEPA (c.1) was inserted by section 11 of the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/923/regulation/2",
    "retrieved_at": "2026-10-28T22:26:17.655503+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."
}