{
  "url": "https://openlegislation.uk/social-security-contributions-notional-payment-of-primary-class-1-contribution-regulations-2000/regulation-6",
  "json_url": "https://openlegislation.uk/social-security-contributions-notional-payment-of-primary-class-1-contribution-regulations-2000/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Prescribed modifications and exceptions",
  "text": "The modification prescribed by this regulation is that, where the earner is a woman who has made an election under regulation 100 of the principal Regulations (elections by married women and widows for liability to pay primary Class 1 contributions at the reduced rate) and that election has not ceased to have effect, section 6A(2) has effect as if the primary Class 1 contribution there referred to had been paid at the reduced rate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 100 was amended by S.I. 1983/496, regulation 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/747/regulation/6",
    "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."
}