{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/543",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
  "text": "After paragraph 11 insert—\n“Independent advice in respect of conversions and transfers of pension scheme benefits\n12. A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003 (independent advice in respect of conversions and transfers of pension scheme benefits).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1; section 308B was inserted by section 54 of the Pension Schemes Act 2015 (c. 8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/543/regulation/4",
    "retrieved_at": "2026-10-28T23:44:22.962429+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."
}