{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-78",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-78.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/78",
  "kind": "regulation",
  "number": "78",
  "heading": "Repayment of interest paid on a Class 1A contribution",
  "text": "If an employer has paid interest on a Class 1A contribution, that interest shall be repaid to him where—\n(a) the interest paid is found not to have been due to be paid, although the contribution in respect of which it was paid was due to be paid;\n(b) the Class 1A contribution in respect of which interest was paid is returned or repaid to the employer in accordance with the provisions of regulation 52 or 55.",
  "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/78",
    "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."
}