{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-107b-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-107b-regulations-2007/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Modification of Section 10(7B) of the Social Security Contributions and Benefits Act 1992",
  "text": "In section 10(7B) of the Social Security Contributions and Benefits Act 1992 —\n(a) at the end of paragraph (a) omit “and”; and\n(b) after paragraph (a) insert —\n“(aa) any of sections 363 to 365 of ITEPA 2003 (certain deductions from benefits code earnings), or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 10(7B) was inserted by paragraph 174 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/799/regulation/2",
    "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."
}