{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2000/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2000/note.json",
  "legislation": "uksi/2000/2343",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 9) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations permit a variety of notifications and applications, previously required to be made in writing under the Social Security (Contributions) Regulations 1979 (S.I. 1979/591) (referred to in this Note as “the principal Regulations”), to be made alternatively by means of such electronic communications as are authorised by the Inland Revenue. Such notifications and applications may still be made in writing.\nRegulation 1 provides for the citation and commencement of this instrument.\nRegulation 2 introduces the amendments to the principal Regulations effected by the following regulations.\nRegulation 3 amends regulation 1(2) of the principal Regulations by inserting a definition of “electronic communications”.\nRegulation 4 amends regulation 24 of the principal Regulations to permit the making of an application for the cancellation of a certificate in the case of a person entitled to the benefit of the small earnings exception in any manner permitted by the Inland Revenue. Regulation 4 also contains, as do regulations 5 to 12, provisions consequent on the transfer of functions under the principal Regulations from the Secretary of State to the Inland Revenue by virtue of Schedule 2 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).\nRegulations 5, 6, 7 and 12 make amendments respectively to regulations 32, 33, 34 and 78 of the principal Regulations. The amendments permit applications for the return of contributions to be made by electronic means and, in the case of a request for the return of special Class 4 contributions, in such other manner as is approved by the Inland Revenue. In addition, the amendment made by regulation 6(3) to regulation 33 of the principal Regulations enables an earner to give consent by electronic means to the return of primary Class 1 contributions to the secondary contributor.\nRegulations 8 and 9 amend respectively regulations 53A and 53B of the principal Regulations. The amendments permit the commencement or cessation of payment of Class 2 or Class 3 contributions and changes of address to be notified electronically.\nRegulation 11 replaces the existing paragraph (1) of regulation 54A of the principal Regulations with four new paragraphs which, in addition to substituting references to the Inland Revenue for those to the Secretary of State, are intended to make the provisions easier to understand.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2343/note",
    "retrieved_at": "2026-10-29T08:31:25.118774+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."
}