{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-17",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-17.json",
  "legislation": "uksi/2004/770",
  "legislation_title": "The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": null,
  "text": "In regulation 72 (Class 1A contribution due on succession to business)—\n(a) in paragraph (1)(a) for “emoluments” substitute “ general earnings ”;\n(b) in paragraph (2)—\n(i) for “income tax month”, in both places where it occurs, substitute “ tax month ”; and\n(ii) after “14 days” insert “ or, where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days ”;\n(c) in paragraph (4)—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) for “income tax month”, in each place where it occurs, substitute “ tax month ”;\n(iii) in the definition of “relevant final tax month” (as amended by head (ii) of this sub-paragraph)—\n(aa) for “final payment of emoluments” substitute “ final payment of general earnings ”; and\n(bb) omit the words from “and for these purposes” to the end of the definition.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 17(c)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/17",
    "retrieved_at": "2026-10-29T05:29:24.491660+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."
}