{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-11",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of Regulation 27B in Schedule 1",
  "text": "(1) Regulation 27B in Schedule 1 (specified amount of Class 1A contributions) shall be amended in accordance with the following paragraphs of this regulation.\n(2) In paragraph (1)–\n(a) for the words “If after 14 days following the date which applies to him under Regulation 26C(1) or (2)” there shall be substituted the words “If after the date which applies to him under Regulation 26C(1) or (2) or 26D(5)”; and\n(b) for the words “in respect of the preceding year” there shall be substituted the words “in respect of the year in question”.\n(2) In paragraph (2) for the words “which the employer was liable to pay in respect of that year in accordance with Regulation 26C(1) or (2)” there shall be substituted the words “which the employer was liable to pay in respect of the year in question in accordance with Regulation 26C(1) or (2) or 26D(5)”.\n(3) In paragraph (3) for the words “which the employer is liable to pay under Regulation 26C(1) or (2) in respect of that year” there shall be substituted the words “which the employer is liable to pay under Regulation 26C(1) or (2) or 26D(5) in respect of the year in question”.\n(4) In paragraph (5) 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)”.\n(5) In paragraph (7) for the words “which he would have been liable to pay in respect of the preceding year” there shall be substituted the words “which he would have been liable to pay in respect of the year in question”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 27B was inserted by S.I. 1992/97."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1440/regulation/11",
    "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."
}