{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-20",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": null,
  "text": "In regulation 80 (employer’s return where Class 1A contribution payable) —\n(a) in paragraph (1)(c) for “emoluments” substitute “ general earnings ”;\n(b) for paragraph (1A) substitute—\n“(1A) The employer must render the return required by paragraph (1)—\n(a) by sending it to the Board; or\n(b) arranging for the information which it would contain to be delivered to an official computer system by an approved method of electronic communications.”; and\n(c) omit paragraphs (1B) to (1F).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraphs (1A) to (1F) of regulation 80 were inserted by regulations 2 and 3 of S.I. 2001/2187."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/20",
    "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."
}