{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7B",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7B.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/VIII/paragraph/7B",
  "kind": "paragraph",
  "number": "7B",
  "heading": "Qualifying amounts of mileage allowance payment in respect of cycles",
  "text": "(1) To the extent that it would otherwise be earnings, the qualifying amount of a mileage allowance payment in respect of a cycle.\n(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if the value for R were the rate for the time being approved under section 230(2) of ITEPA 2003 in respect of a cycle.\n(3) In this paragraph—\n“cycle” has the meaning given in section 192(1) of the Road Traffic Act 1988; and\n“mileage allowance payment” has the meaning given in section 229(2) of ITEPA 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in sch. 3 Pt. 8 para. 7B(2) 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(6)(f)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. 3 Pt. 8 para. 7B(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(6)(f)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/7B",
    "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."
}