{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/173",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the 2001 Regulations”).\nRegulation 1 provides for the citation and commencement of the instrument.\nRegulation 2 amends paragraph 5 of Part 10 of Schedule 3 to the 2001 Regulations, adding two new sub-paragraphs (4) and (5). Before amendment, that paragraph provided a conditional disregard for gratuities and offerings (“the paragraph 5 disregard”).\nThe new sub-paragraph (4) excludes from the paragraph 5 disregard a payment made by a person connected with the secondary contributor unless—\n(a) it is—\n(i) made in recognition of personal services rendered to the connected person by the employed earner or another earner employed by the same secondary contributor, and\n(ii) similar in amount to that which might reasonably be expected to be paid by a person who was not so connected; or\n(b) the person making the payment is a tronc-master.\nThe new sub-paragraph (5) also excludes from the paragraph 5 disregard a payment made by a trustee holding property for persons who include, or any class of persons which includes, the earner. For the purposes of this sub-paragraph the reference to a trustee does not include a tronc-master.\nThese Regulations do not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/173/note",
    "retrieved_at": "2026-10-29T05:35:07.107533+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."
}