{
  "url": "https://openlegislation.uk/social-security-contributions-notional-payment-of-primary-class-1-contribution-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-notional-payment-of-primary-class-1-contribution-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/747",
  "legislation_title": "The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-notional-payment-of-primary-class-1-contribution-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Prescribed modifications and exceptions",
  "text": "The modification prescribed by this regulation is that section 6A(2) has effect to the extent only that, if the amount of earnings paid in the tax week concerned had exceeded the current primary threshold, the earner would have been liable or entitled under the Contributions and Benefits Act and the principal Regulations to pay a primary Class 1 contribution in respect of those earnings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/747/regulation/4",
    "retrieved_at": "2026-10-29T09:17:39.752547+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."
}