{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003.json",
  "id": "uksi/2003/2085",
  "title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2003",
  "short_title": "Social Security (Contributions) 2003",
  "long_title": "These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”), mainly in consequence of changes to the taxation of share-based earnings introduced by Schedule 22 to the Finance Act 2003 (c. 14) and the rewriting of the law on income tax by the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”).",
  "citation": "S.I. 2003/2085",
  "type": "uksi",
  "year": "2003",
  "number": "2085",
  "version": "current",
  "date": "2003-08-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-04",
      "size": null,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/pdf/uksi_20032085_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/2085/pdfs/uksi_20032085_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "uksi/2012/817",
      "affecting_title": "The Social Security (Contributions) (Amendment No. 2) Regulations 2012",
      "affecting_provisions": "reg. 10"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/3",
        "section/4",
        "section/10",
        "section/175"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "section/3",
        "section/4",
        "section/10",
        "section/171"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/changes.json",
  "changes_made_by": 52,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2085",
    "retrieved_at": "2026-10-29T06:02:41.084584+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."
}