{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2014/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2014/note.json",
  "legislation": "uksi/2014/634",
  "legislation_title": "The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 6th April 2014, amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). They are made in consequence of the annual re-rating order made under section 141 of the Social Security Administration Act 1992 (c. 5) and section 129 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).\nRegulation 2 amends regulation 125(c) of the principal Regulations by altering the special rate of any Class 2 contributions payable by share fishermen from £3.35 to £3.40.\nA Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates, limits and thresholds to a predetermined indexation formula.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/634/note",
    "retrieved_at": "2026-10-29T00:23:17.947774+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."
}