{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022/regulation-1.json",
  "legislation": "uksi/2022/276",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022.\n(2) These Regulations come into force on 6th April 2022 and have effect for the tax year 2022-23.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/276/regulation/1",
    "retrieved_at": "2026-10-28T22:02:49.784294+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."
}