{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2018/regulation-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2018/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "(1) Regulation 40B (exception from liability to pay Class 1A contributions for tax year 2017-18 in respect of sporting testimonial payments) is amended as follows.\n(2) In the heading omit “for tax year 2017-18”.\n(3) In paragraph (1) after “for the tax year 2017-18” insert “and subsequent tax years”.\n(4) In paragraph (2) omit “for the tax year 2017-18”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/120/regulation/8",
    "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."
}