{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-12D",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-12D.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/paragraph/12D",
  "kind": "paragraph",
  "number": "12D",
  "heading": "HM Forces’ Accommodation Allowance",
  "text": "A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VIII para. 12D inserted (2.7.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2019 (S.I. 2019/1009), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/12D",
    "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."
}