{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2003/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2003/note.json",
  "legislation": "uksi/2003/2340",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 6) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). They provide for payments made under the Employment Retention and Advancement Scheme and payments by way of Incapacity Benefit Return to Work Credit to be disregarded when calculating a person’s earnings for the purposes of determining Class 1 National Insurance Contributions liability.\nRegulation 1 provides for the citation and commencement of the Regulations.\nRegulation 2 amends the 2001 Regulations, adding paragraphs 8 and 9 in Part 7 of Schedule 3 to those Regulations. It also makes an amendment to paragraph 1 of that Part reflecting the fact that the amendments made by these Regulations do not extend to Northern Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2340/note",
    "retrieved_at": "2026-10-29T05:59:16.379323+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."
}