{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "In regulation 22A (amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles) —\n(a) in paragraph (3)—\n(i) for “section 197AD(2) of the Taxes Act” substitute “ section 229(2) of ITEPA 2003 ”; and\n(ii) for the words from “Here “qualifying vehicle”” to “the Taxes Act,” substitute —\n“Here “qualifying vehicle” means a vehicle to which section 235 of ITEPA 2003 applies,”;\nand\n(b) in paragraph (4) for “paragraph 4(2) of Schedule 12AA to the Taxes Act” substitute “ section 230(2) of ITEPA 2003 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Regulation 22A was inserted by regulations 2 and 5 of S.I. 2002/307."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/4",
    "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."
}