{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-4a-order-2026/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-4a-order-2026/introduction.json",
  "legislation": "uksi/2026/341",
  "legislation_title": "The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992-modification-of-section-4a-order-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 24th March 2026\nLaid before Parliament 25th March 2026\nComing into force 26th March 2026\nThe provisions of Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 were inserted by section 24 of the Finance Act 2026.\nIt appears to the Treasury to be expedient, in consequence of those amendments, to modify the provisions of section 4A of the Social Security Contributions and Benefits Act 1992 for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act.\nAccordingly, the Treasury, with the concurrence of the Secretary of State, make this Order in exercise of the powers conferred by section 4A(9) of the Social Security Contributions and Benefits Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2026 c. 11."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30) and amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3). It was also amended by S.I. 2003/1874 and 2007/2071."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/341/introduction",
    "retrieved_at": "2026-10-28T21:03:34.259520+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."
}