{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-77",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-77.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/77",
  "kind": "regulation",
  "number": "77",
  "heading": "Payment of interest on a repaid Class 1A contribution",
  "text": "(1) Where—\n(a) a Class 1A contribution paid by an employer to the Board in respect of the year ended 5th April 1999 or any subsequent year is repaid to him; and\n(b) that repayment is made after the relevant date,\nany such repaid contribution shall carry interest at the rate applicable under paragraph 6(3) of Schedule 1 to the Act from the relevant date until the order for the repayment is issued.\n(2) For the purposes of this regulation, “the relevant date” means—\n(a) the 14th day after the end of the year in respect of which the Class 1A contribution was paid; or\n(b) if later than that day, the date on which the contribution was paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/77",
    "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."
}