{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-96",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-96.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/96",
  "kind": "regulation",
  "number": "96",
  "heading": "Application for deferment of Class 4 liability",
  "text": "(1) If a person wishes his liability to pay contributions under section 15 of the Act for any year of assessment to be deferred, he shall make an application for that purpose to the Board.\n(2) Any such application—\n(a) shall be made before the beginning of that year or before such later date as the Board may allow; and\n(b) is subject to regulations 97 and 98.",
  "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/96",
    "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."
}