{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/note.json",
  "legislation": "uksi/1992/97",
  "legislation_title": "The Social Security (Contributions) Amendment Regulations 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Regulations contained in this instrument are made consequential upon amendments made to the Social Security Act 1975 (c. 14) by the Social Security (Contributions) Act 1991 (c. 42) (which introduced Class 1A contributions). This instrument is made before the end of the period of 6 months beginning with the coming into force of that Act on 25th July 1991. The Regulations are therefore exempt, by section 61(5) of the Social Security Act 1986 (c. 50) as amended by the Social Security Act 1989 (c. 24), Schedule 8, paragraph 12(3), from reference to the Social Security Advisory Committee and have not been so referred.\nThese Regulations make further amendments to the Social Security (Contributions) Regulations 1979 (“the principal Regulations”) to make provision in respect of Class 1A contributions, payable by employers in respect of cars and car fuel made available to employed earners for private use.\nThe principal amendment made by these Regulations is made by regulation 4, which inserts regulation 33A into the principal Regulations. The inserted regulation 33A provides for the Secretary of State to repay any overpayment in respect of a Class 1A contribution in prescribed cases where the information available to the employer in calculating the amount of that contribution was inaccurate or incomplete.\nRegulations 2 and 3, and 5 to 9, of these Regulations make amendments extending provisions of the principal Regulations to Class 1A contributions.\nRegulations 10 to 20 of these Regulations amend Schedule 1 to the principal Regulations, which contains provisions of the Income Tax (Employments) Regulations 1973 (S.I. 1973/334) as applied to the collection of earnings-related contributions.\nRegulations 10 to 20 of these Regulations extend those provisions to Class 1A contributions for the purposes of the recording, payment and recovery of those contributions and inspection of employers' records.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/97/note",
    "retrieved_at": "2026-10-29T14:30:43.959404+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."
}