{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40B",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40B.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/40B",
  "kind": "regulation",
  "number": "40B",
  "heading": "Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial payments",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 40B revoked in part (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 40B inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 40B heading omitted (6.4.2018) by virtue of The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 8(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/40B",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}