{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1523",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nMade 11th December 2020\nLaid before Parliament 14th December 2020\nComing into force 25th January 2021\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 3(2)(b) and (3), and 10(9)(a), of the Social Security Contributions and Benefits Act 1992, and sections 3(2)(b) and (3), and 10(9)(a), of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.\nThe Secretary of State and the Department for Communities concur in the making of regulations 1 and 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4 (“the 1992 Act”). Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Section 10 was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19), and relevantly amended by paragraph 174(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7 (“the 1992 NI Act”). Section 3(2) was amended by S.I. 1999/671. Section 10 was substituted by section 78(2) of the Child Support, Pensions and Social Security Act 2000, and relevantly amended by paragraph 195(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1523/introduction",
    "retrieved_at": "2026-10-28T22:20:27.179387+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."
}