{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29A",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29A.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/4/paragraph/29A",
  "kind": "paragraph",
  "number": "29A",
  "heading": "Interpretation of this Part",
  "text": "(1) In this Part of this Schedule—\n“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;\n“lower amount” means the amount mentioned in paragraph 29C(5);\n“managed service company” has the meaning given by section 61B of ITEPA;\n“paragraph (b) associate” means a person who—\n(a)is within section 688A(2)(d), and\n(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(b);\n“paragraph (c) associate” means a person who—\n(a)is within section 688A(2)(d), and\n(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(c);\n“qualifying period” means a tax period beginning on or after 6th August 2007;\n“relevant contributions debt” means a debt specified in paragraph 29B;\n“specified amount” means the amount mentioned in paragraph 29C(1)(b);\n“transfer notice” means the notice mentioned in paragraph 29C(4);\n“transferee” means the person mentioned in paragraph 29C(4).\n(2) In this Part of this Schedule references to section 688A, however expressed, are references to section 688A of ITEPA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. 3A inserted (6.8.2007) by The Social Security (Contributions) (Amendment No. 5) Regulations 2007 (S.I. 2007/2068), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29A",
    "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."
}