{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-1.json",
  "legislation": "uksi/2011/2700",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2011 and shall come into force on 6th December 2011.\n(2) Regulation 3 does not apply in relation to an amount which counts as employment income by virtue of Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 if that Chapter applies because of paragraph 53 or paragraph 54 of Schedule 2 to the Finance Act 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1. Part 7A was inserted by paragraph 1 of Schedule 2 to the Finance Act 2011 (c.11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2011 c.11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2700/regulation/1",
    "retrieved_at": "2026-10-29T01:50:42.472787+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."
}