{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991.json",
  "id": "uksi/1991/1632",
  "title": "The Social Security (Contributions) Amendment (No.4) Regulations 1991",
  "short_title": "Social Security (Contributions) 1991",
  "long_title": "These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”) to allow employers to pay earnings-related contributions to the Inland Revenue quarterly in certain circumstances, instead of monthly. The circumstances are where the employer has reasonable grounds for believing that, in the current income tax year, his average monthly payment to the Collector of Taxes will be less than £400 in the total amount in respect of–earnings-related contributions,income tax deducted under the Income Tax (Employments) Regulations 1973 (“the Income Tax Regulations”, providing for the “PAYE” scheme), andany deduction imposed by section 559 of the Income and Corporation Taxes Act 1988 on payments to sub-contractors in the construction industry.",
  "citation": "S.I. 1991/1632",
  "type": "uksi",
  "year": "1991",
  "number": "1632",
  "version": "current",
  "date": "1991-07-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of Schedule 1 to the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2001/1004",
      "affecting_title": "The Social Security (Contributions) Regulations 2001",
      "affecting_provisions": "Sch. 8 Pt. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1975/14",
      "title": "Social Security Act 1975",
      "url": "https://openlegislation.uk/social-security-act-1975",
      "provisions": [
        "schedule/1/paragraph/5",
        "schedule/20"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-amendment-no4-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1632",
    "retrieved_at": "2026-10-29T14:41:11.068759+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."
}