{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2000/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2000/regulation-2.json",
  "legislation": "uksi/2000/2077",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 7) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2000",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Social Security (Contributions) Regulations 1979",
  "text": "In paragraph (1) of regulations 19 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded) after sub-paragraph (za) insert—\n“(zaa) 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 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": "1979/591. The relevant amending instrument is S.I. 1997/1045."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sub-paragraph (za) was inserted by regulation 2 of S.I. 1997/1045."
    },
    {
      "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/2000/2077/regulation/2",
    "retrieved_at": "2026-10-29T08:58:38.900175+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."
}