{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2021/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2021/note.json",
  "legislation": "uksi/2021/219",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2021",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Regulations, which come into force on 6th April 2021, amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the SSC Regulations”).\nRegulation 3 amends paragraph 21E of Schedule 4 to the SSC Regulations in relation to the information an employer must include when making a return to correct an inaccuracy in an earlier return made under those Regulations.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/219/note",
    "retrieved_at": "2026-10-28T22:16:48.304575+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."
}