{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2023/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2023/note.json",
  "legislation": "uksi/2023/186",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide that Overturned Historical Conviction compensation payments and Group Litigation Order compensation payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.\nOverturned Historical Conviction compensation payments are made by Post Office Limited to people who have had a conviction quashed because it involved evidence from the Horizon system. Group Litigation Order compensation payments are made by the Department for Business and Trade to the people who were a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order.\nA Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to NICs policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/186/note",
    "retrieved_at": "2026-10-28T21:49:16.545586+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."
}