{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5A",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5A.json",
  "legislation": "uksi/2000/727",
  "legislation_title": "The Social Security Contributions (Intermediaries) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000",
  "path": "regulation/5A",
  "kind": "regulation",
  "number": "5A",
  "heading": "When a client qualifies as small and has a UK connection for a tax year",
  "text": "(1) For the purposes of this Part a person qualifies as small for a tax year if the person qualifies as small for that tax year under sections 60A to 60G of ITEPA 2003.\n(2) For the purposes of this Part a person has a UK connection for a tax year if the person fulfils the conditions as to residence and presence for liability to pay secondary Class 1 contributions prescribed under section 1(6)(a) of the Contributions and Benefits Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 5A, 5B inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(4) (with reg. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/727/regulation/5A",
    "retrieved_at": "2026-10-29T09:17:53.657048+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."
}