{
  "url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": null,
  "text": "In regulation 67(1) (collection and recovery of earnings-related contributions, and Class 1B contributions)—\n(a) for “the general earnings from an office or employment” substitute “PAYE income”; and\n(b) after paragraph (1) insert—\n“(1A) PAYE income has the meaning given in section 683 of ITEPA 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 67 was amended by S.I. 2004/770, 2008/636 and 2012/821."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 122 of the Social Security Contributions and Benefits Act 1992, as amended by paragraphs 169 and 178 of Schedule 6 to ITEPA 2003 and section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, as amended by paragraphs 190 and 199 of Schedule 6 to ITEPA 2003; defines “ITEPA 2003” as meaning the Income Tax (Earnings and Pensions) Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/478/regulation/7",
    "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."
}