{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-107b-regulations-2007/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-107b-regulations-2007/regulation-1.json",
  "legislation": "uksi/2007/799",
  "legislation_title": "The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-107b-regulations-2007",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007, shall come into force on 5th April 2007 and shall have effect in relation to the tax year beginning on 6th April 2006 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/799/regulation/1",
    "retrieved_at": "2026-10-29T03:57:54.579550+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."
}