{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1999/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1999/regulation-4.json",
  "legislation": "uksi/1999/561",
  "legislation_title": "The Social Security (Contributions) Amendment Regulations 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-1999",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 19 of the principal Regulations",
  "text": "In regulation 19(5) of the principal Regulations (which specifies payments which are not to be regarded as payments in kind to be disregarded in the computation of earnings) after sub-paragraph (b), add–\n“(c) a non-cash voucher not falling within Schedule 1C to these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (5) was substituted by regulation 6(5) of S.I. 1998/2211."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/561/regulation/4",
    "retrieved_at": "2026-10-29T10:59:20.756606+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."
}