{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-5.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Regulations made by the Inland Revenue may—\n(a) make provision for calculating the amount of Class 1A contributions so as to avoid fractional amounts;\n(b) modify section 10 above in relation to cases where something is provided or made available by reason of two or more employed earner’s employments under different employers.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 5 and cross-heading substituted (8.9.1998) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(6); S.I. 1998/2209, art. 2(a), Sch. Pt. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 5 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 34; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 5(b) substituted (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 74(4), 86 (with s. 74(8))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-29T09:36:29.915383+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."
}