{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-10",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-10.json",
  "legislation": "uksi/1992/1440",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 6) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of Regulation 27 in Schedule 1",
  "text": "In Regulation 27 in Schedule 1 (employer failing to pay earnings-related contributions or Class 1A contributions)–\n(a) in paragraph (2A) for the words “the date which applies to him under Regulation 26C(1) or (2)” there shall be substituted the words “the date which applies to him under Regulation 26C(1) or (2) or 26D(5)”; and\n(b) in paragraph (3)(b) for the words “paid to him by the employer under Regulation 26C(1) or (2)” there shall be substituted the words “paid to him by the employer under Regulation 26C(1) or (2) or 26D(5)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 27 was substituted by S.I. 1990/605 and amended by S.I. 1991/1632 and 1992/97."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1440/regulation/10",
    "retrieved_at": "2026-10-29T14:21:05.956702+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."
}