{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2024/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2024/regulation-2.json",
  "legislation": "uksi/2024/822",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2024",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 30 insert—\n“Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards\n31 (1) A payment of compensation made by the Department for Business and Trade to a person under the scheme announced by His Majesty’s Government on 13th March 2024 to compensate people who have a conviction involving the Horizon system quashed by legislation.\n(2) A payment of compensation made by Post Office Limited to a person eligible for compensation under the Horizon Shortfall Scheme or a nominated individual for the purpose of ensuring that person receives a total of £75,000 in compensation.\n(3) A payment that is a relevant onward payment of the payment defined in paragraph (2).\n(4) In this paragraph—\n“Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);\n“the Horizon system” has the same meaning as in paragraph 26(3);\n“nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme;\n“Post Office Limited” has the same meaning as in paragraph 26(3);\n“relevant onward payment” has the same meaning as in paragraph 28(5).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004, relevant amending instruments are S.I. 2023/186, 2023/773, 2024/187 and 2024/289."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/822/regulation/2",
    "retrieved_at": "2026-10-28T21:27:46.502698+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."
}