{
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  "json_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026.json",
  "id": "uksi/2026/388",
  "title": "The Social Security Contributions (Umbrella Companies) Regulations 2026",
  "short_title": "Social Security Contributions (Umbrella Companies) 2026",
  "long_title": "These Regulations are made in consequence of the insertion of Chapter 11 into the Income Tax (Earnings and Pensions) Act 2003 by section 24 of the Finance Act 2026 (c. 11).",
  "citation": "S.I. 2026/388",
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    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
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    {
      "id": "ukpga/1999/2",
      "title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
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    "source_url": "https://www.legislation.gov.uk/uksi/2026/388",
    "retrieved_at": "2026-10-28T21:03:01.292328+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."
}