{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2007/note.json",
  "legislation": "uksi/2007/118",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2007",
  "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 principal Regulations”).\nRegulation 1 provides for the citation and commencement of the Regulations.\nRegulation 2 introduces the changes made to the principal Regulations.\nRegulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2007.\nRegulation 4 amends regulation 11(3) of the principal Regulations to provide for the equivalents of the primary and secondary thresholds where the earnings period is a month or a year.\nA regulatory impact assessment has not been produced for this instrument as it does not impose any new costs on the private or voluntary sectors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/118/note",
    "retrieved_at": "2026-10-29T04:07:00.059627+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."
}