{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2068",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "social security\nMade 20th July 2007\nLaid before Parliament 23rd July 2007\nComing into force 6th August 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners (in whatever terms) in other enactments is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2068/introduction",
    "retrieved_at": "2026-10-29T03:48:19.640444+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."
}