{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2007/regulation-2.json",
  "legislation": "uksi/2007/2091",
  "legislation_title": "The Social Security (Contributions) (Amendment No 6) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) of the Social Security (Contributions) Regulations 2001 is amended as follows.\n(2) In paragraph 1 for “8” substitute “9”.\n(3) After paragraph 8 add —\n“9 A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups by virtue of the Income Tax (Exemption of Minor Benefits) Regulations 2002 regulation 7 (exemption in respect of the provision of health screening and medical check-ups).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2002/205: amended by S.I. 2003/1434, S.I. 2004/3087 and S.I. 2007/2090."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2091/regulation/2",
    "retrieved_at": "2026-10-29T03:47:56.096682+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."
}