{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-14",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of Regulation 30A in Schedule 1",
  "text": "(1) Regulation 30A(2) in Schedule 1 (special return by employer at end of voyage period) shall be amended in accordance with the following paragraphs of this regulation.\n(2) For heads (i) and (ii) of sub-paragraph (f) there shall be substituted the following heads–\n“(i) the amounts of that part of the contributions shown under sub-paragraph (e) above which were payable at the contracted-out percentage on earnings above the lower earnings limit,\n(ii) the amounts of that part of the contributions shown under sub-paragraph (e) above which were payable on earnings above the lower earnings limit, if primary Class 1 contributions were payable at the reduced rate, and\n(iii) the number notified by the Occupational Pensions Board on the relevant contracting-out certificate as the employer’s number,”.\n(3) In sub-paragraph (g) for the words “payable, and” there shall be substituted the words “payable, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate,”.\n(4) At the end of sub-paragraph (h) for the word “percentage.” there shall be substituted the words “percentage, and”.\n(5) After sub-paragraph (h) there shall be added the following sub-paragraph–\n“(i) the total amount of earnings, if any, shown under sub-paragraph (g) of this paragraph, above the lower earnings limit, in respect of which primary Class 1 contributions were payable at the reduced rate.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 30A was inserted by S.I. 1982/206 and amended by S.I. 1987/413 and 1991/640."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sub-paragraph (g) was added by S.I. 1987/413 and amended by S.I. 1991/640."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sub-paragraph (h) was added by S.I. 1987/413."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1440/regulation/14",
    "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."
}