{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-8.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/part/VI/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Contributions to, and benefits from, employer-financed retirement benefits schemes",
  "text": "A payment by way of—\n(a) an employer’s contribution towards an employer-financed retirement benefits scheme; and\n(b) benefits, pursuant to an employer-financed retirement benefits scheme, to which paragraph 10 applies.\nHere and in paragraph 10 “employer-financed retirement benefits scheme” has the meaning given in section 393A of ITEPA 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VI paras. 8-11 added (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/8",
    "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."
}