{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-13",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003/regulation-13.json",
  "legislation": "uksi/2003/2085",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2003",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of the principal Regulations",
  "text": "In Part 10 (miscellaneous and supplemental)—\n(a) in paragraph 1 for “2 to 16” substitute “2 to 17”; and\n(b) at the end add—\n“Payment of PAYE tax in respect of notional payment\n17. A payment by way of income tax for which the employer is required to account to the Board under section 710(1) of ITEPA 2003 (notional payments: accounting for tax).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part 10 was amended by S.I. 2001/2412 and 2002/2924."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2085/regulation/13",
    "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."
}