{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1995/regulation-2.json",
  "legislation": "uksi/1995/1570",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 5) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1995",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 19 of the principal Regulations",
  "text": "In paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded), after sub-paragraph (r) there shall be added the following sub-paragraphs—\n“(s) a payment which by virtue of section 200A of the Income and Corporation Taxes Act 1988 (incidental overnight expenses) is not regarded as an emolument of the employment chargeable to income tax under Schedule E, and for the purposes of this sub-paragraph, section 200A shall be read as if—\n(i) subsection (1)(b) had been omitted in so far as it relates to section 193(1) of that Act but not otherwise, and\n(ii) subsection (5) had been omitted;\n(t) a payment which by virtue of section 201AA of the Income and Corporation Taxes Act 1988 (employee liabilities and indemnity insurance) is deductible from the emoluments of the employment chargeable to income tax under Schedule E..”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The relevant amending instruments are S.I. 1984/77, 1987/1590, 1988/992, 1991/2505, 1993/583 and 1993/2736."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1; section 200A was inserted by section 93(4) of the Finance Act 1995 (c. 4)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1; section 201AA was inserted by section 91(1) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1570/regulation/2",
    "retrieved_at": "2026-10-29T13:07:23.901729+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."
}