{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-5/paragraph-5.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 113 of the Social Security Administration Act 1992 (breach of regulations), in subsection (2)—\n(a) for “Secretary of State”, in both places where it occurs, there is substituted “ Inland Revenue ”, and\n(b) in paragraph (e), for “his” there is substituted “ their ”.",
  "extent": "E+W+S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/schedule/5/paragraph/5",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}