{
  "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993",
  "json_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993.json",
  "id": "uksi/1993/2736",
  "title": "The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1993",
  "short_title": "Social Security (Contributions) 1993",
  "long_title": "These Regulations—further amend the Social Security (Contributions) Regulations 1979 by providing that where an employer meets any part of an employee’s liability in respect of council tax, that payment is disregarded as earnings where the employer provides the accommodation and such provision does not give rise to a liability to income tax for that employee; andamend section 10 of the Social Security Contributions and Benefits Act 1992 so that where an employee’s business travel exceeds 18,000 miles a year, the Class 1A contribution due in respect of fuel provided by the employer for the employee’s private motoring is no longer reduced by 50%.",
  "citation": "S.I. 1993/2736",
  "type": "uksi",
  "year": "1993",
  "number": "2736",
  "version": "current",
  "date": "1993-11-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of regulation 19 of the principal Regulations",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of section 10 of the Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2001/1004",
      "affecting_title": "The Social Security (Contributions) Regulations 2001",
      "affecting_provisions": "Sch. 8 Pt. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
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        "section/10",
        "section/122",
        "section/175"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2736",
    "retrieved_at": "2026-10-29T13:47:44.739392+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."
}