{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-91",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-91.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/91",
  "kind": "regulation",
  "number": "91",
  "heading": "Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom",
  "text": "Any earner who—\n(a) at the beginning of a year of assessment is over pensionable age; or\n(b) for the purposes of income tax is not resident in the United Kingdom in the year of assessment;\nshall be excepted from liability for contributions under section 15 of the Act (Class 4 contributions).",
  "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/91",
    "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."
}