{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1996/regulation-2.json",
  "legislation": "uksi/1996/3031",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 6) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1996",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 1 of the principal Regulations",
  "text": "In regulation 1(2) of the principal Regulations (citation, commencement and interpretation) after the definition of “standard rate” there shall be inserted the following definition —\n““trading arrangements” in relation to any asset (including a voucher) shall be construed in accordance with section 203K(2)(a) and (3) of the Income and Corporation Taxes Act 1988;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 203K was inserted by section 131 of the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3031/regulation/2",
    "retrieved_at": "2026-10-29T12:30:54.690779+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."
}