{
  "url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-3.json",
  "legislation": "uksi/2015/478",
  "legislation_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "(1) Amend regulation 1(2) (definitions) as follows.\n(2) For the definition of “due date” substitute—\n““due date” in Part 6 means, in relation to—\n(a) any Class 1 contribution, the date by which payment falls to be made;\n(b) any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the tax year in respect of which it is paid or payable; and\n(c) any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid.”.\n(3) After the definition of “earnings-related contributions” insert—\n“employment and support allowance” has the same meaning as in the Welfare Reform Act 2007;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c.5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/478/regulation/3",
    "retrieved_at": "2026-10-28T23:45:05.786000+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."
}