{
  "url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001",
  "json_url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001.json",
  "id": "uksi/2001/1818",
  "title": "The Social Security Contributions (Deferred Payments and Interest) Regulations 2001",
  "short_title": "Social Security Contributions (Deferred Payments and Interest) 2001",
  "long_title": "These Regulations apply, with modifications, the provisions of section 107 of the Finance Act 2001 (“section 107”) for the purposes of Class 1, Class 1A and Class 1B social security contributions.",
  "citation": "S.I. 2001/1818",
  "type": "uksi",
  "year": "2001",
  "number": "1818",
  "version": "current",
  "date": "2001-05-11",
  "revised": false,
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/introduction",
      "extent": null,
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      "parent": null
    },
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    },
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      "kind": "regulation",
      "number": "2",
      "heading": "Application of section 107 of the Finance Act 2001 for the purposes of Class 1 contributions, Class 1A contributions and Class 1B contributions",
      "url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/note",
      "extent": null,
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    }
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      "date": "2008-11-25",
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      "source_url": "https://www.legislation.gov.uk/uksi/2001/1818/pdfs/uksi_20011818_en.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "schedule/1/paragraph/6"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "schedule/1/paragraph/6"
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    },
    {
      "id": "ukpga/2001/9",
      "title": "Finance Act 2001",
      "url": "https://openlegislation.uk/finance-act-2001",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-deferred-payments-and-interest-regulations-2001/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1818",
    "retrieved_at": "2026-10-29T07:48:54.751695+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."
}