{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2000/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-9-regulations-2000/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Social Security (Contributions) Regulations 1979",
  "text": "(1) Amend regulation 32 (return of contributions) in accordance with the following provisions of this regulation.\n(2) In paragraph (1)—\n(a) for “by the Secretary of State”, substitute “by the Inland Revenue”; and\n(b) for “in writing to the Secretary of State” substitute “to the Inland Revenue either in writing or in such form and by such means of electronic communications as are approved”.\n(3) In paragraph (2) for “the said regulation 17 and the Secretary of State has” substitute “regulation 17 of these Regulations and the Inland Revenue have”.\n(4) In paragraph (2A) for “the said regulation 17 and the Secretary of State has” substitute “regulation 17 of these Regulations and the Inland Revenue have”.\n(5) In paragraph (5)—\n(a) for “the Secretary of State”, in the first and third places where it occurs, substitute “the Inland Revenue”; and\n(b) for “the Secretary of State is” substitute “the Inland Revenue are”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (1) was amended: the relevant amendment is that made by regulation 11 of S.I. 1984/77."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (2) was amended by regulation 3(a) of S.I. 1988/992, regulation 4(2)(a) of S.I. 1996/2407 and regulation 11(3) and (4) of S.I. 1999/568."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph (2A) was inserted by regulation 3(b) of S.I. 1988/992 and amended by regulation 4(3) of S.I. 1996/2407."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2343/regulation/5",
    "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."
}