{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1999/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulations 19 and 25 of the principal Regulations",
  "text": "(1) Regulation 25 (earnings for the purposes of certificates of exception) shall be amended as follows.\n(2) In paragraph (2) for sub-paragraph (b) there shall be substituted the following sub-paragraph—\n“(b) in calculating those net earnings—\n(i) where the applicant also has earnings from employed earner’s employment in the same year which are shown in the accounts of his business as a receipt of that business, or\n(ii) where the applicant, as a participant in the scheme arranged under section 2(2) of the Employment and Training Act 1973 (functions of the Secretary of State) and known as “New Deal 50plus”, has received payments of an employment credit, or a training grant, under that scheme,\nthose earnings or payments shall be disregarded.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (2) was substituted by regulation 2 of S.I. 1994/1553."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2736/regulation/4",
    "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."
}