{
  "url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2025/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2025/note.json",
  "legislation": "uksi/2025/350",
  "legislation_title": "The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nParagraphs 4 and 5 of the Schedule to the Neonatal Care (Leave and Pay) Act 2023 (c. 20) (“the 2023 Act”) inserted Part 12ZE into the Social Security Contributions and Benefits Act 1992 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland.\nParagraphs 31 and 32 of the Schedule to the 2023 Act also amended sections 8 and 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 respectively, so as to provide for officers of Revenue and Customs to make decisions regarding statutory neonatal care pay, and for such decisions to be appealed. As a result, these Regulations make consequential amendments to secondary legislation to insert references to statutory neonatal care pay into provisions that govern the making of these decisions and any subsequent appeal.\nA Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment was published on 23 January 2023. A copy of the document is available at: https://publications.parliament.uk/pa/bills/cbill/58-03/0014/NeonatalCareLeaveandPayIA_Final.pdf.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/350/note",
    "retrieved_at": "2026-10-28T21:18:35.177840+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."
}