{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-9",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-9.json",
  "legislation": "uksi/2014/608",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendment of Schedule 4",
  "text": "In paragraph 21E (returns under paragraphs 21A and 21D: amendments)—\n(a) in sub-paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”,\n(b) in sub-paragraphs (2) and (3) for “error” substitute “inaccuracy”,\n(c) for sub-paragraph (5) substitute—\n“(5) When the employer becomes aware of an inaccuracy in a return under paragraph 21A or 21D, the employer must provide the correct information in the next return for the tax year in question.”, and\n(d) in sub-paragraph (7)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 21E was inserted by regulation 11 of S.I. 2012/821 and amended by regulation 15 of S.I. 2013/622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/608/regulation/9",
    "retrieved_at": "2026-10-29T00:23:34.455065+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."
}