{
  "url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/schedule/paragraph-61",
  "json_url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/schedule/paragraph-61.json",
  "legislation": "uksi/2026/795",
  "legislation_title": "The Social Security (Contributions) (Isle of Man) Order 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026",
  "path": "schedule/paragraph/61",
  "kind": "paragraph",
  "number": "61",
  "heading": "Collection and Recovery of National Insurance Contributions",
  "text": "Collection or recovery of contributions due to a Participant (P1) may be effected in the other Participant (P2) in accordance with the procedures and with the guarantees and privileges applicable to the collection of contributions due to the corresponding competent authority of P2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/795/schedule/paragraph/61",
    "retrieved_at": "2026-10-28T20:57:55.537339+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."
}