{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2008/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2008/note.json",
  "legislation": "uksi/2008/133",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2008",
  "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 (“the principal 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 2008.\nRegulation 4 amends regulation 11(3) of the principal Regulations, which provides for the equivalents of the primary and secondary thresholds where the earnings period is a month or a year.\nAn impact assessment has not been produced for this instrument as it has no impact on business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/133/note",
    "retrieved_at": "2026-10-29T03:37:36.964393+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."
}