{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2018/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2018/regulation-7.json",
  "legislation": "uksi/2018/120",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2018",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "(1) Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind) is amended as follows.\n(2) In paragraph 6B, after sub-paragraph (b) insert—\n“(ba) “eligible employee” has the meaning given in section 270AA of ITEPA 2003;”.\n(3) In paragraph 7—\n(a) in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and\n(b) in sub-paragraph (1), before the first use of “employee” insert “eligible”.\n(4) In paragraph 7A—\n(a) in the heading and in sub-paragraph (9)(a), before “employees” insert “eligible”; and\n(b) in sub-paragraph (1), before the first use of “employee” insert “eligible”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 270AA was inserted by section 63(4) of the Childcare Payments Act 2014 (c. 28)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/120/regulation/7",
    "retrieved_at": "2026-10-28T23:02:44.910871+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."
}