{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 32 of the principal Regulations",
  "text": "In regulation 32(1) of the principal Regulations (return of contributions) for sub-paragraphs (a) and (b) there shall be substituted the following sub-paragraphs—\n“(a) in the case of Class 1 A contributions, does not exceed £0.50, or\n(b) in the case of—\n(i) Class 1 contributions, or\n(ii) Class 2 contributions paid in excess of the amount prescribed in regulation 17,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 32(1) was amended by regulation 11(a) of S.I. 1984/77 and by regulation 5(6)(a) of S.I. 1985/1398."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/97/regulation/3",
    "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."
}