{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-northern-ireland-regulations-2000/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-northern-ireland-regulations-2000/regulation-2.json",
  "legislation": "uksi/2000/2078",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-northern-ireland-regulations-2000",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations (Northern Ireland) 1979",
  "text": "In paragraph (1) of regulation 19 of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (payments to be disregarded) after sub-paragraph (w) insert—\n“(wa) any amount in respect of expenditure which by virtue of section 200E of the Income and Corporation Taxes Act 1988 (exemption for education and training funded by employers) is not to be taken to be included in the emoluments of the employee from the office or employment for the purposes of Schedule E;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1979 No. 186. The relevant amending instrument is S.R. 1997 No. 180."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sub-paragraph (w) was inserted by regulation 2 of S.R. 1997 No. 180."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1. Section 200E is inserted by section 58 of the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2078/regulation/2",
    "retrieved_at": "2026-10-29T08:58:24.712168+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."
}