{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/2407",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 5) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 1 of the principal Regulations",
  "text": "In regulation 1(2) of the principal Regulations (interpretation) at the appropriate places, insert—\n““COMPS employment” means employment in respect of which minimum payments are made to a money purchase pension scheme contracted out under section 9(3) of the Pension Schemes Act 1993;\n“COSRS employment” means employment which qualifies an earner for a pension provided by a salary related scheme contracted out under section 9(2) of the Pension Schemes Act 1993;\n“director” means—\n(a) in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or similar body;\n(b) in relation to a company whose affairs are managed by a single director or similar person, that director or person;\n(c) any person in accordance with whose directions or instructions the company’s directors as defined in (a) and (b) above are accustomed to act; and for this purpose a person is not to be treated as such a person by reason only that the directors act on advice given by him in his professional capacity;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "To which there are amendments not relevant to this instrument."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1993 c. 48. Section 9(3) is amended by section 136(4) of, and paragraph 24 of Schedule 5 to, the Pensions Act 1995 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 9(2) is amended by section 136(3) of the Pensions Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2407/regulation/2",
    "retrieved_at": "2026-10-29T12:35:14.223735+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."
}