{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-3.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/VII/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Education and training funded by employers",
  "text": "A payment in respect of expenditure which, by virtue of section 255 of ITEPA 2003 (exemption for contributions to individual learning account training), is not to be taken as general earnings of the office or employment in connection with which it is provided.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in sch. 3 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(5)(b)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 3 para. 3 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(5)(b)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VII/paragraph/3",
    "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."
}