{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1990/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1990/regulation-2.json",
  "legislation": "uksi/1990/1935",
  "legislation_title": "The Social Security (Contributions) Amendment (No.4) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1990",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments of Schedule 1 to the principal Regulations",
  "text": "(1) After Regulation 2 (interpretation) there shall be inserted the following Regulation—\n“Multiple employers\n2A Where an employer has made an election under Regulation 2A of the Income Tax Regulations to be treated as a different employer in respect of each group of employees specified in the election, he shall be treated as having made an identical election for the purposes of these Regulations.”.\n(2) At the end of Regulation 30 there shall be added the following paragraph—\n“(7) Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) as modified by the provisions of paragraph 5A of Schedule 1 to the Social Security Act 1975 shall apply in relation to the requirement to make a return contained in paragraph (1) of this Regulation.”.\n(3) At the end of Regulation 51 there shall be added the following paragraph—\n“(10) Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns) as modified by the provisions of paragraph 5A of Schedule 1 to the Social Security Act 1975 shall apply in relation to the requirement to make a return contained in paragraph (6) of this Regulation.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2A was inserted by S.I. 1990/79."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 30 was amended by S.I. 1981/82, 1983/395, 1985/396, 1985/1411, 1987/413 and 1990/605."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1970 c. 9. Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Paragraph 5A was inserted by the Social Security Act 1990 (c. 27), Schedule 5."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Regulation 51 was amended by S.I. 1981/82, 1985/396 and 1990/605."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1970 c. 9. Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Paragraph 5A was inserted by the Social Security Act 1990 (c. 27), Schedule 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1935/regulation/2",
    "retrieved_at": "2026-10-29T15:02:04.015948+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."
}