{
  "url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993/regulation-3.json",
  "legislation": "nisr/1993/437",
  "legislation_title": "The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-miscellaneous-amendments-regulations-northern-ireland-1993",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Social Security Contributions and Benefits Act",
  "text": "In section 10(6)(b)(i) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1A contributions) “section 158(5) of that Act and” shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Act referred to is the Income and Corporation Taxes Act 1988; section 158(5) was amended by section 71(2) of the Finance Act 1993 (c. 34)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1993/437/regulation/3",
    "retrieved_at": "2026-10-29T02:49:12.972602+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."
}