{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1992/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of regulation 119 of the principal Regulations",
  "text": "In regulation 119 of the principal Regulations (conditions as to residence or presence in Great Britain)—\n(a) in paragraph (1) for the words “liability or entitlement to pay Class 1 or Class 2 contributions or entitlement to pay Class 3 contributions” there shall be substituted the words “liability or entitlement to pay Class 1 or Class 2 contributions, liability to pay Class 1 A contributions or entitlement to pay Class 3 contributions”;\n(b) in paragraph (1) (b) for the words “liability for secondary Class 1 contributions” there shall be substituted the words “liability to pay secondary Class 1 contributions or Class 1 Acontributions”; and\n(c) in paragraph (2) for the words beginning with “subject to the proviso that no primary or secondary Class 1 contribution” and ending with “last entry into Great Britain” there shall be substituted the following words—\n“subject to the provi so that—\n(a) no primary or secondary Class 1 contribution shall be payable in respect of the earnings of the employed earner for such employment, and\n(b) no Class 1 A contribution shall be payable in respect of any car which is made available to the employed earner or to a member of his family or household by reason of such employment, after the date of the earner’s last entry into Great Britain”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/97/regulation/8",
    "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."
}