{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 32 of the principal Regulations",
  "text": "In regulation 32(1) of the principal Regulations (return of contributions) for the words from the beginning of sub-paragraph (b) to the end of paragraph (1), there shall be substituted the following sub-paragraph–\n“(b) in the case of–\n(i) Class 1 contributions, or\n(ii) Class 2 contributions paid in excess of the amount prescribed in regulation 17,\ndoes not exceed the amount of one fifteenth of a standard rate contribution payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 7 of these Regulations for the last or only year in respect of which the contributions were paid.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 32(1) was amended by S.I. 1984/77, 1985/1398 and 1992/97."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1440/regulation/2",
    "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."
}