{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999/note.json",
  "legislation": "uksi/1999/2736",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 1979, S.I. 1979/591 (“the principal Regulations”).\nRegulation 1 provides for citation and commencement, and regulation 2 for interpretation.\nRegulation 3 amends regulation 19 of the principal Regulations (payments to be disregarded) by adding a new sub-paragraph (zs). The new sub-paragraph relates to payments under the New Deal 50plus scheme which are to be disregarded for the purposes of earnings-related National Insurance contributions.\nRegulation 4 amends regulation 25 of the principal Regulations (earnings for the purposes of certificates of exception) by substituting sub-paragraph (b) in paragraph (2). The effect of the substitution is that payments under the New Deal 50plus scheme are to be disregarded in computing a self-employed person’s net earnings for the purposes of the exception from liability to pay Class 2 contributions on account of small earnings (see section 11(4) of the Social Security Contributions and Benefits Act 1992 (c. 4)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2736/note",
    "retrieved_at": "2026-10-29T09:47:38.378814+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."
}