{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90O",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90O.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/90O",
  "kind": "regulation",
  "number": "90O",
  "heading": "Standards of accuracy and completeness",
  "text": "(1) Any paragraph 22 return delivered by a method of electronic communications must meet the standards of accuracy or completeness set by specific or general directions given by the Board.\n(2) Any paragraph 22 return which fails to meet those standards must be treated as not having been delivered.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 90O substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/90O",
    "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."
}