{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/introduction.json",
  "legislation": "uksi/2020/525",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nMade 20th May 2020\nLaid before Parliament 21st May 2020\nComing into force 11th June 2020\nThese Regulations are made by the Treasury in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.\nThe Secretary of State and the Department for Communities concur in the making of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), so that the power to make regulations became exercisable by the Treasury with the concurrence of the Secretary of State."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7. Section 3(2) was amended by paragraph 4 of Schedule 3 to S.I. 1999/671 so that the power to make regulations became exercisable by the Treasury with the concurrence of the Department of Health and Social Services. The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. (NI) 1999 No 481). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Department Act (Northern Ireland) 2016 (c. 5 (NI))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/525/introduction",
    "retrieved_at": "2026-10-28T22:30:12.838816+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."
}