The Social Security (Contributions) Regulations 2001

Type Statutory-Instrument
Publication 2001-03-15
Last updated 2026-04-06
State In force
Department King's Printer of Acts of Parliament
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articles Not indexed
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[^key-44c7b91b836297a8ec6a26be1186afdf]: Reg. 94B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 5) Regulations 2014 (S.I. 2014/3196), regs. 1(2), 2(2)

[^key-c3d13b57a27f058c4b31069f3000d85d]: Reg. 40A and heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159), regs. 1(2), 5(2)

[^key-6d2d4dfb6fd951420e48bd6fb557438b]: Sch. 3 Pt. X para. 25 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security Contributions (Limited Liability Partnership) Regulations 2014 (S.I. 2014/3159), regs. 1(2), 5(3)

[^key-4ada9f9080c6335419072294288157dc]: Sch. 3 Pt. VIII para. 14A inserted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 4

[^key-fa53cf79b3a48cf1273e4099419778a4]: Sch. 3 Pt. V para. 5 substituted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(a)

[^key-f25729b5e0ae6634679bd7cf9ce274cb]: Sch. 3 Pt. V para. 5(d) inserted (1.1.2015) by The Social Security (Contributions) (Amendment No. 6) Regulations 2014 (S.I. 2014/3228), regs. 1, 3(b)

[^key-b13e67f00345fc54f1f25c72dce118b1]: Words in reg. 125(c) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 33(1) (with Sch. 1 para. 33(2))

[^key-a826c094204472236b64cd6566b456a3]: Words in reg. 127(3)(b) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 34(1) (with Sch. 1 para. 34(2))

[^key-12ef2cef1698dc9af21854d4aee8e45f]: Sch. 4A paras. 17A, 17B inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(4)

[^key-6fbc611fed50cca2e5a81d067c3bf6ae]: Sch. 4B para. 4A inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 6(4)

[^key-aaddd61112d60eb86f0dddbe28b28d04]: Words in reg. 9 heading inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(2)(b)

[^key-ccb823808731020c381bd3438c0f476a]: Words in reg. 9(2) inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(3)(b)

[^key-43aeaecdab36780fded8bb67d43c0fce]: Reg. 9(2A)(d) inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(4)(d)

[^key-7eb29e2a7db57a91fc23f1b2cf48184a]: Sch. 4 para. 7(13)(b)(ix) and word inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(2)(d)

[^key-b63fbc2c7b0c213214300e9bc4ef8fca]: Sch. 4 para. 9(1)(i) and word inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(c)

[^key-15eca5ddd85edfd4ae12e8bd711c771c]: Words in Sch. 4 para. 11(4) inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(4)(b)

[^key-38778016831cf946891b74734ec8b848]: Sch. 4 para. 22(1)(dc) and word inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(a)(iv)

[^key-7dd0298abfae73086dd75fd57d5cb102]: Sch. 4 para. 22(2)(dc) and word inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(b)(iv)

[^key-741555c0d6b0cf68ad8179348405cc4f]: Words in Sch. 3 para. 10A inserted (1.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(2), 21(2)

[^key-64307c5b580d68d87c6ee55ed56bfb56]: Words in reg. 9 heading substituted (5.4.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(2)(a) (with reg. 9)

[^key-df64357e50cc80e64424438c49b9aa6c]: Words in reg. 9(2) substituted (5.4.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(3)(a) (with reg. 9)

[^key-3d3e2ed627befce1bf671cab841f4895]: Word in reg. 9(2A)(b) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(4)(a) (with reg. 9)

[^key-ac74c18877defbbeb51748ac201c185c]: Reg. 9(2A)(ba) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 3(4)(b) (with reg. 9)

[^key-3ceb3578a0298cd131669963474c006f]: Word in Sch. 4 para. 7(13)(b)(vii) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(2)(a) (with reg. 9)

[^key-f5f9603779eeb775e8efff2a15e74890]: Sch. 4 para. 7(13)(b) (viia) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(2)(b) (with reg. 9)

[^key-d3ac414dd26043a327b8eb3deddc5cf1]: Word in Sch. 4 para. 9(1)(g) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3) (with reg. 9)

[^key-75483ffc145571c3ba6f13190eed7490]: Sch. 4 para. 9(1)(ga) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(a) (with reg. 9)

[^key-196207ec1bbb0aec93d39b7e232e63fa]: Word in Sch. 4 para. 9(1)(ga) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(b) (with reg. 9)

[^key-ab3776175a07a94d57856539da7e15df]: Words in Sch. 4 para. 11(4) substituted (5.4.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(4)(a) (with reg. 9)

[^key-8682303b83dca1609ecf36ae943d0bf7]: Word in Sch. 4 para. 22(1)(da) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(a)(i) (with reg. 9)

[^key-c58fd31fd42b8760b20ace1fc11e35cd]: Sch. 4 para. 22(1)(daa) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(a)(ii) (with reg. 9)

[^key-2be3a31b55dfae86ec94cb7fab04490c]: Word in Sch. 4 para. 22(2)(da) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(b)(i) (with reg. 9)

[^key-a78a345578b66a27a3b3b708d58b1e24]: Sch. 4 para. 22(2)(daa) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(5)(b)(ii) (with reg. 9)

[^key-97f7ea88f2167cf9586cdf79b8e17222]: Word in Sch. 4A para. 15 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(2) (with reg. 9)

[^key-add0d7b1585dcf5ef11cf9e549b65b58]: Sch. 4A para. 16 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(3) (with reg. 9)

[^key-5379df580ffa969b0f74cb85d8fd9aac]: Sch. 4A para. 17 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(3) (with reg. 9)

[^key-926fe0aca9850624aa024dbee77b1f52]: Word in Sch. 4B para. 3 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 6(2) (with reg. 9)

[^key-18d784dd266e705c9841b225ac289abc]: Sch. 4B para. 4 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 6(3) (with reg. 9)

[^key-ce076a344d4d508502d36f007378d1b9]: Regs. 44-47 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(b)

[^key-f96642ba71cd6974b272ca23e8490919]: Regs. 87B-87G omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(i)

[^key-289da0f0bc57fdb16e533c0053838a15]: Reg. 87AA inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 11

[^key-45ebb3090deb1ee73c63e68628802478]: Reg. 89A inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 13

[^key-b17d71d64b034188b152a94e27c5a0ee]: Reg. 90ZA inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 14

[^key-9fdb7bc0d601e8efbfab587709bad0a2]: Reg. 148B inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 17

[^key-48e1f1f3bfff420a5ed0c6fb817680c8]: Reg. 148C inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 18

[^key-37aebd3dec153aa0adf0e84e433778e1]: Sch. 3 Pt. VI para. 12 inserted (6.4.2015) by The Social Security (Contributions) (Amendment) Regulations 2015 (S.I. 2015/543), regs. 1, 4

[^key-602e2e36f9bb3817e2132ddc60f22ef3]: Sch. 3 para. 18 inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 21(3)

[^key-57dfe0c3a53e30308a5ba96bc7f74073]: Words in reg. 1(2) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 3(2)

[^key-a9f95ade1c464d74788a89dcab1751f2]: Words in reg. 1(2) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 3(3)

[^key-4257d2ea1abe482fd8dbd26ca27439a0]: Words in reg. 1(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(a)

[^key-0b2664c8dcae8cde5ea335be59c14ae7]: Words in reg. 10 substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(a)

[^key-dfd2afb026aa269c89b59b19799555a1]: Word in reg. 10 omitted (6.4.2015) by virtue of The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(f)

[^key-de4f4cb431dc07f6f573c7a35bc5e879]: Reg. 10(e) and word inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 3(h)

[^key-656f5214a54f8a1ddf502aab7386366c]: Reg. 11(3B) inserted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(d)

[^key-cbd65d9de659bcd7c29c33d67c480528]: Words in reg. 11(4) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(e)

[^key-a34779b9c9198484cb309be496dc023a]: Words in reg. 11(5) substituted (6.4.2015) by The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2015 (S.I. 2015/577), regs. 1, 4(f)

[^key-3af9cc7cb320c752e20314f9c696b255]: Words in reg. 43 heading omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 4(2)

[^key-36f6d8b22fef202d5b7307fad67039d2]: Reg. 43(1)(ab) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 4(3)

[^key-0c585981c13fe7a9ab56b83cfb06dacb]: Word in reg. 48(3)(b) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(2)

[^key-63edb0f18e91c64e58aff4d548257d59]: Reg. 50B omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(c)

[^key-0f4a0b88cb4db4f5d0ea5470a23b213b]: Reg. 61A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(d)

[^key-cd0eecf034989b68cafb6cb4c4855b73]: Words in reg. 61B(7) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(3)

[^key-337a69890a79fedf65d8456133c1f510]: Words in reg. 61B(2)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 5(2)

[^key-47a12c49b5855584a0956527bbdfddc8]: Word in reg. 63A(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 6

[^key-b362f09ba16e57f6dbc81503d880baaa]: Reg. 65C omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(f)

[^key-8163dc89dc257e69d34e66d504e15634]: Reg. 65D omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(g)

[^key-1786c41d1b925432496f7df0600900ed]: Reg. 65ZA omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(e)

[^key-4c10c8fcf45f5041d475311d0437cf1e]: Words in reg. 67(1) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 7(a)

[^key-f68d2cc8fa247332601014c821f34cab]: Reg. 67(1A) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 7(b)

[^key-c222c84b54724d9cfd591f5f008fad85]: Word in reg. 72(1)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(a)

[^key-445b37da0b2ed37d30335d43bba64af3]: Words in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(i)

[^key-12c0b4e159895d9438787e1aa3b8880f]: Word in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(ii)

[^key-cf9a08f98ed3199cccfb57761ab65b9a]: Word in reg. 73(1)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 9(a)

[^key-73110a92d267bcf9de34f31f79b7768e]: Words in reg. 73(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 9(b)(i)

[^key-681dedb6a0321bb6d1c290914a03a475]: Word in reg. 73(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 9(b)(ii)

[^key-4da37e82f4d251e5bafc55fae744edea]: Regs. 87(3)-(8) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 24(1)(h)

[^key-82c1aeb490ee9bfe82d5e71876180800]: Words in reg. 87A(2) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 10

[^key-215b9d0804e4db1cbff73694f22ab62e]: Words in reg. 87A(2) heading inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 10

[^key-3b693fe32a7eea11037c9c5988a3905d]: Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(a)

[^key-5d1ee45182488bb902526d0b43774d36]: Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(b)

[^key-5d854e13e59611003cf191320bb00226]: Word in reg. 89(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(c)

[^key-e903c1eb4ff4b76665c4cd1183dc475d]: Reg. 89(1A) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)

[^key-4736691a3cb4bde32ec49926c9e5de6c]: Reg. 89(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)

[^key-13a015cdda32898a39d6a2fc0ec462da]: Words in reg. 89(3) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(5)

[^key-87b051c8fe0889427aa23c41e66587b2]: Words in reg. 89(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(c)

[^key-a096d7b2502921614c28dfa11bf81c26]: Words in reg. 89(4)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(a)

[^key-ce36a3076b786b8296e67cf936d14f81]: Words in reg. 89(5)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(i)

[^key-08f18d25e30ace7ce27778d0db61d83d]: Reg. 89(5)(a)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(ii)

[^key-50b850f7b80ca657ce421ebcd52b23b2]: Words in reg. 89(5)(a)(ii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(iii)

[^key-03e8d76afb662f288c3fccd311612d23]: Reg. 89(6) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(8)

[^key-ff88e3764b6e2700f1ef0ca7ddcbe1ff]: Reg. 89(2A)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(a)

[^key-41cf37d3dc2c5192301c0c29eb6a2b43]: Words in reg. 89(2A)(a) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(b)

[^key-0272d12453554159ac751ed6f9c51cd8]: Words in reg. 89(5)(b)(iii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(i)

[^key-b4459bcfd1dba18c326fcf7529fc91cd]: Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(ii)

[^key-0026b89b3884d3390a1ffc7ffa783005]: Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(iii)

[^key-480dcc5732c04d1d01a52ccfd140d5e3]: Reg. 89(7)(a)(b) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)

[^key-97874c372d76708ba9f1ec1fadc339b1]: Reg. 89(7)(c) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)

[^key-29e3f3ee55d13825f5340ddfb067a62d]: Reg. 89(7)(e) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(b)

[^key-1f287afeb46b38afb67c679a0a107a34]: Reg. 89(4)(b)(i)(ii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(b)

[^key-ceb012b7c0d335550977f4e639212563]: Words in reg. 95 inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 15

[^key-27b6300c13036b530564a97be709f962]: Words in reg. 125(g) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 16

[^key-65329d6eda30653fdc23b32d2a568a87]: Reg. 151(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 19(a)

[^key-975f3a7ba4ba360b1170c0f8c037b8d8]: Words in reg. 151(b) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 19(b)

[^key-c6723689b64e755a46452392c286cfbe]: Words in reg. 152(b) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 20

[^key-07e9af68b89a8df017b26833046a1cdc]: Words in Sch. 3 Pt. VI para. 1 substituted (6.4.2015) by The Social Security (Contributions) (Amendment) Regulations 2015 (S.I. 2015/543), regs. 1, 3

[^key-9208e56f130ce6ce7c196a840689a56f]: Word in Sch. 4 para. 1(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(a)(i)

[^key-cb9d5d55df782a31b8d11ff0f0a68f2a]: Words in Sch. 4 para. 1(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(a)(ii)

[^key-53419b241d783802bd79f61372fc7366]: Word in Sch. 4 para. 1(5) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(b)

[^key-84b1e55e83efd94644c8ceb49f20c714]: Word in Sch. 4 para. 3 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(c)

[^key-94059527f8d75aa77a533d0adfd21efc]: Word in Sch. 4 para. 4A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(c)

[^key-d7fedac21a5e15de12d0f54bfd3b2597]: Word in Sch. 4 para. 6(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(3)(a)(i)

[^key-bcaba4b18bedd28fe863297e90325ae2]: Words in Sch. 4 para. 6(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(3)(a)(ii)

[^key-a1935b6ee28c85368c650b5da4334bbe]: Word in Sch. 4 para. 7 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(3)(b)

[^key-7752a42dab1c4f85bccaab1bd6b92cd1]: Word in Sch. 4 para. 10 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(a)

[^key-0c6f493248d3d0050cf9f9461b7b0e2e]: Word in Sch. 4 para. 11 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(a)

[^key-aae296b08c046b0cbd770add6eb995f4]: Word in Sch. 4 para. 12(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(a)

[^key-90730bea9f71c5eef9c8ab7c5aea6e36]: Word in Sch. 4 para. 21A heading omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(b)

[^key-c6c5a3c06d280fe9c2fb080df744570d]: Word in Sch. 4 para. 21A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(b)

[^key-e39ed4ab18aded2e109ddbebc30920a3]: Word in Sch. 4 para. 21AA omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-ce3af82b3301a2c4cc0fd3f864c23173]: Word in Sch. 4 para. 21AB omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-b4ec1ac6fdb94853958697a24a0266d0]: Word in Sch. 4 para. 21AC omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-827345ae92111bbaeb5f36dc35a3c3d7]: Word in Sch. 4 para. 21AD omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-62c05eeeea3391644c3271bd6acc3f2f]: Word in Sch. 4 para. 21B omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-e93260dd6a9aefc271d510e4d79efeb2]: Word in Sch. 4 para. 21CA omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-2722ea571dbb581aa3ab008d1f32bd1d]: Word in Sch. 4 para. 21D omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-5e9d8ed787dc954a4d4f421ccef1d07d]: Word in Sch. 4 para. 21E omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-1407e957ea279939d8dfb41db52e7431]: Word in Sch. 4 para. 21EA omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-6db413893f0dad31b6c918b871e3a699]: Word in Sch. 4 para. 21F omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-6dddf5c8d902a553a83d94e041bb43bd]: Word in Sch. 4 para. 21G omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)

[^key-4d75adf3664de3ce6eb560966964f7d0]: Sch. 4 para. 23 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(5)

[^key-34e06228ed1d51f195bd732ac4d4e77f]: Word in Sch. 4 para. 24(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(d)

[^key-9bb9306e1e53b31af538ce4332d6c911]: Word in Sch. 4 para. 27 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(d)

[^key-aaf7ce94c031a4a08e468119c3d003b6]: Word in Sch. 4 para. 28 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(d)

[^key-8854a06929dd98eff1bf14f1ef78d293]: Word in Sch. 4 para. 31 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(6)

[^key-1bdb74f05bd95142ce699a9f6a270b3a]: Word in Sch. 4 para. 31A(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(6)

[^key-6b60701cd065726e71e1ee71680ee630]: Word in Sch. 4A para. 11 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 23

[^key-9f80b5f70c870a043dbb29ea4688ec5e]: Reg. 1(3A) inserted (12.4.2015) by The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations 2015 (S.I. 2015/521), regs. 1, 3

[^key-2073a29e5c99f04a9ea0a6c5020f9f8e]: Reg. 56A inserted (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3)) by The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746), reg. 1(2)(3), 4(2)

[^key-99b153e7a7f90d5c8af79fba8ce0a65e]: Sch. 3 Pt. VIII para. 1A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(2)

[^key-0cc75165f4ecc885157e1a4f69b4de08]: Sch. 3 Pt. VIII paras. 3ZA, 3ZB inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(4)

[^key-5d4df6143667ec23acdae33c807e034e]: Sch. 3 Pt. VIII para. 8A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(6)

[^key-d7525c542e1f2002422dcaa270724e60]: Sch. 3 Pt. VIII para. 17 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(8)

[^key-f620d42e6cd39c7aac1a358135edb77c]: Reg. 154A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) Regulations 2016 (S.I. 2016/117), regs. 1, 2(2)

[^key-1b82beac810858c3da2e58aa5abe421b]: Words in reg. 1(2) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 3

[^key-910ff73915301f987159afef9706e0a4]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(a) (with reg. 20)

[^key-901c8b4b067bbcfaa1cad2499dbe46a2]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(b) (with reg. 20)

[^key-159ff5af73a28807ba463c40f103c70d]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(c) (with reg. 20)

[^key-c25cc6d12e7701fa6cd71f0b3d09197f]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(d) (with reg. 20)

[^key-1510d6c99ef44d5be77672e3e5cf1435]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(e) (with reg. 20)

[^key-ff47c69108c9effb81bf0d445dde72e9]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(f) (with reg. 20)

[^key-28ce0fbbc7a3acaa9e5bd6557a472697]: Words in reg. 1(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 8(g) (with reg. 20)

[^key-602dce863ab1c874631eaeb5d9946315]: Reg. 6(3) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 9 (with reg. 20)

[^key-b5db89b65a1d64f8842d159704bb1d9e]: Words in reg. 10 substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(a)(i)

[^key-4f0524c87994b76444b3c426855ce5d2]: Reg. 10(f) and preceding word inserted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(d)(ii)

[^key-f51e2dac360a111a55ac40d6e8031356]: Word in reg. 10(d) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 4(c)

[^key-ccde31912e512044bd5e965b0622884c]: Reg. 11(3C) inserted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(d)

[^key-5d5bbaa9f839cb987b80807ed23daf1b]: Words in reg. 11(4) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(e)

[^key-fbb911f6a908d96cac90790543cf7aa8]: Words in reg. 11(5) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(f)

[^key-66f58dc1efbed437e06aa21328fc2ba6]: Word in reg. 11(1)(a) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(i) (with reg. 20)

[^key-37db32ce496a7ebbf68c34adee6b83d1]: Words in reg. 11(1)(a) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(ii)(aa)

[^key-0cea473aeddb5dc9b1d5ec628230fcb8]: Words in reg. 11(1)(a) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(ii)(bb)

[^key-a6fc2079805a2f3cc8fa8499c91e8c2b]: Words in reg. 11(1) substituted (6.4.2016) by The Social Security (Contributions) (Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2016 (S.I. 2016/343), regs. 1, 5(a)(i)

[^key-d7774f20450f4f81e2c1230ded5e3b8e]: Reg. 11(1)(b) omitted and word (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(a)(ii) (with reg. 20)

[^key-ca04cb91375722a9a93b44b2ca731da3]: Reg. 11(1A) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(b) (with reg. 20)

[^key-c26c81f48c56589dd22025ace0de8be4]: Words in reg. 11(2) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(i) (with reg. 20)

[^key-026247cca592a8f7da9805752edc1a68]: Words in reg. 11(2)(a) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(ii) (with reg. 20)

[^key-747ecd98fde6ede2ea9ea045ba0de98b]: Reg. 11(6) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(d) (with reg. 20)

[^key-0f214c2a965ab9c7a145cdaabe84d2c2]: Word in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(aa) (with reg. 20)

[^key-94254ef55114bc811973cf202eea6c2c]: Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(bb) (with reg. 20)

[^key-6ce2d242c66ea9a50c464ab2216e731b]: Words in reg. 11(2)(a)-(d) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 10(c)(iii)(cc) (with reg. 20)

[^key-8778a3ed194d1e5fdd19b7fe5d21491f]: Reg. 12(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 11 (with reg. 20)

[^key-86fcf2d06fc3e5d27aa2201f7c616ade]: Reg. 21(3) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 12 (with reg. 20)

[^key-062ce5be3da30473dac1541236986897]: Reg. 22(12)(13) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 4(3)

[^key-e70a277449b5b8556cc9a4e8b59826da]: Words in reg. 22(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 4(2)

[^key-80dc164d95badc1f6d1c904cd010c4f2]: Word in reg. 48(1) omitted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 21(2)

[^key-dc3e95690b33a86a79d4a6318c8e9936]: Words in reg. 49(3) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 21(3)

[^key-548184b5d29d95340cbb443eda0ad162]: Words in reg. 52A(3) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 13(a) (with reg. 20)

[^key-e2b5acffe1e3d7e5582de36dd16d7e13]: Reg. 52A(5)(c) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 13(b) (with reg. 20)

[^key-190031649f665d883ed66d240ba12c8c]: Reg. 52A(5)(d)(e) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 13(c) (with reg. 20)

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