{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2003/regulation-4.json",
  "legislation": "uksi/2003/2958",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 7) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2003",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Social Security (Contributions) Regulations 2001",
  "text": "After regulation 94 insert —\n“Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D\n94A. Where —\n(a) an earner has earnings from employment which is employed earner’s employment; and\n(b) an amount representing those earnings is included in the calculation of the profits chargeable to income tax under Schedule D,\nthe earner shall be excepted from liability to pay contributions under section 15 of the Act (Class 4 contributions) on that amount.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 15 was amended by section 13 of the Limited Liability Partnerships Act 2000 (c. 12) and section 3(1) of the National Insurance Contributions Act 2002."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2958/regulation/4",
    "retrieved_at": "2026-10-29T05:44:45.701202+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."
}